OECD Publishes Paper on Business Functions, Corporate Taxation
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OECD Publishes Paper on Business Functions, Corporate Taxation
The OECD on January 13 published a working paper on the relationship between multinational enterprise business functions and effective corporate taxation using country-by-country reporting data from 2017-2021, finding that business functions are effectively influenced by tax incentives and antiavoidance rules and that tax has less influence on corporate decisions regarding routine functions such as manufacturing and sales.
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