A revised global agreement preserves a 15% minimum corporate tax while exempting U.S. multinationals from key enforcement rules. But what will that look like in practice?
Step of coin stack on top wooden working table with city background and world map, global network business banking concept idea, element by NASA. Robert Goulder of Tax Notes and Sharon Katz-Pearlman ...
Alert about a structural flaw: despite millions of them using digital platforms every day, they are not designed for minors. The Organization for Economic Cooperation and Development (OECD) proposes a ...