How OECD Transfer Tax Initiative Affects Smaller Businesses

By Ganesh Ramaswamy (December 6, 2021, 5:01 PM EST) -- The Organization for Economic Cooperation and Development's base erosion and profit shifting initiative, known as BEPS 2.0, aims to ensure a fairer distribution of taxing rights with respect to profits of large multinational enterprises, or MNEs, and to set a global minimum tax rate that countries have to implement. The initiative is expected to have a far-reaching impact on tax-friendly jurisdictions and MNEs....

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