The geopolitics of tax: what if BEPS fails?
General Policy
|In November 2021, over 135 countries signed up to the OECD / G20 ‘Inclusive Framework’ to reform international taxation rules. The two-pillar plan aims to ensure that multinationals pay their fair share of tax wherever they operate, regardless of where they are headquartered. The agreement looked like a triumph for multilateralism. But 18 months on, the two supposedly…