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Expert Analysis

OECD Proposal May Increase Multinationals' Worldwide Tax

By Michael Kummer and Drew Cummings (October 25, 2019, 1:17 PM EDT) -- The Organization for Economic Cooperation and Development recently proposed that consumer-facing businesses that make nonroutine profits would be taxed in market jurisdictions where consumers are located, regardless of where intangibles are owned or key functions are performed....

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