Global tax deal on ‘super’ profits faces challenges
PHILIP SMITH, journalist
October last year saw possibly the most significant move yet in the ongoing attempt to level the global playing field for taxation.
Amid much fanfare, the Organisation for Economic Cooperation and Development (OECD) announced a landmark deal setting a minimum 15 per cent corporate tax rate for the world’s largest multinational companies together with the redistribution of tax rights over “super” profits…
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