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Clifford Chance

Clifford Chance


The OECD proposal to revolutionise worldwide taxation: our assessment

5 June 2019

Six years ago the OECD started work on BEPS – its project to counter international tax avoidance strategies. Last week, the OECD proposed something much more radical: a proposal to entirely reshape the basis on which tax is allocated between different countries.

This briefing outlines the new OECD proposals, and assesses both their potential impact, and the likelihood they will be adopted.

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