OECD's two pillar tax approach needs rework to gain acceptance
It must shed complexity and reflect true value creation in the source economy so that the Global South isn’t disadvantaged
Source: livemint.com
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It must shed complexity and reflect true value creation in the source economy so that the Global South isn’t disadvantaged
[Headnote] Reflections on the new Mosque of the Two Pillars at Georgetown University and the contribution of Mohamed Zakariya
We discuss the latest OECD implementation guidance and the impact of the China BEPS 2.0 minimum tax rate on multinationals.
Commentary Some years ago, when I was researching different social security systems, I stayed briefly with a German ...
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