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OECD BEPS 2.0 – What’s next for international tax reform? paper

Published on 17 Jun 21 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers the background to the BEPS 2.0 Pillar 1 and Pillar 2 proposals in the context of the broader BEPS initiative, recent developments as well as the various tensions and unresolved issues.

 

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Mark RYAN
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This was presented at 2021 WA Tax Forum .

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