The OECD has published an updated report on a set of practical approaches and solutions to enhance tax certainty, as well as initiatives that aim to improve tax certainty in developing countries.
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This report from the OECD and the IMF responds to the request from the G20 Leaders to follow-up on a first report presented in March 2017 identifying the sources of uncertainty in tax matters.
It presents approaches to improve certainty, which range from improving the clarity of legislation,…