A group established to monitor the BEPS Action Plan for the reform of the taxation of transnational corporations

The Proposed Global Anti-Base Erosion Tax

We have made this submission to the OECD on the consultation for a global minimum tax, proposing a design based on a formulaic substance rule, which would be much easier to administer than the current proposal

Action 5, minimum tax, Unitary TaxationBEPS Monitoring GroupDecember 3, 2019tax competition, unitary taxationComment