Law360 (September 27, 2019, 7:39 PM EDT) -- An under-the-radar proposal from the Organization for Economic Cooperation and Development to stem income shifting could require a new degree of information sharing, something experts say would be either a difficult obstacle or a new chapter in the world’s shift toward tax transparency.
The OECD’s tax on base-eroding payments, if finalized, would be the latest tax policy that hinges on an analysis of tax treatment in a foreign jurisdiction. (AP) The OECD’s proposal, part of its sweeping digital tax project, is similar to the 2017 U.S. base erosion and anti-abuse tax and would aim to reduce deductions on payments meant to shift income...
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