Stakeholders Push for ‘Angel List’ in OECD Minimum Tax Plan

By: Stephanie Soong Johnston and Ryan Finley

One way to simplify the OECD’s overly complex global minimum tax plan and lighten administrative burdens is for tax administrations to identify low-risk jurisdictions with appropriate tax bases and rates, businesses and tax advisers said.

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By Stephanie Soong Johnston and Ryan Finley, posted on Tuesday January 19, 2021
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