International Tax Reform's Implications For Transfer Pricing

Law360 (June 15, 2021, 5:31 PM EDT) -- Multinational enterprises need to prepare for the changes in tax rules that are coming as soon as midyear. The Organization for Economic Cooperation and Development is working on the global tax rules overhaul addressing base erosion and profit shifting. The Biden administration is also rolling out new tax proposals in the U.S. The result of all these changes means a challenging tax environment for the foreseeable future.

OECD BEPS 2.0 Overview

The OECD and Group of 20 Inclusive Framework on BEPS released blueprints on Pillar One and Pillar Two.[1] The blueprints address the tax challenges of the digitalization of the economy...

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