Work is in full swing at the OECD to produce, by the 8-9 October Inclusive Framework on BEPS meeting, the blueprints on the design of the two pillars of international tax reform.
The draft texts, which were leaked a few weeks ago and circulated among law firms and large multinationals, were posted online on Thursday, September 3, by Allison Christians, a professor atMcGill University in Montreal.
The texts in question, which were forwarded to the delegates of the Inclusive Framework for a...