The BEPS Monitoring Group has published a briefing that analyses the outcomes of the latest phase of the G20/OECD project on base erosion and profit shifting (BEPS), the two-pillar solution. The briefing outlines options and alternatives, especially for developing countries.
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SUMMARY
This Briefing summarises the likely outcomes of the latest stage of negotiations on reform of rules for taxing multinational enterprises (MNEs), and outlines options for measures that should be considered…