With business travel constrained by the Covid-19 pandemic, many groups have been considering how to manage the tax residence position of...
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Last week (9 December) the OECD held a public consultation on the proposal to introduce a Global Anti-Base Erosion (Globe) rule, a rule...
The OECD updated its guidance on Country-by-Country (CbC) Reporting on 5 November 2019.These amendments provide answers to a number of...