Brian Garst considers why the Organisation for Economic Co-operation and Development (OECD) is rushing through a massive rewrite of global tax rules in order to address a problem that their own report indicated doesn’t exist when it acknowledged that corporate tax revenues have not declined. By examining organisation documents and public statements, and putting the current initiative in context of other OECD projects, Brian demonstrates that the goal of the Base Erosion and Profit Shifting Initiative is to further constrain low-tax jurisdictions and enable higher corporate taxes across the globe.
No comments:
Post a Comment