Tax Substance Abuse
Like the U.S. counterpart, the OECD uses tangible property and payroll as a proxy to pinpoint profit-shifting. This is a suddenly ubiquitous approach to combating tax avoidance, that is still unproven and largely undiscussed.
Like the U.S. counterpart, the OECD uses tangible property and payroll as a proxy to pinpoint profit-shifting. This is a suddenly ubiquitous approach to combating tax avoidance, that is still unproven and largely undiscussed.
