The politics of taxation

Transfer Pricing Perspectives

Multinationals in a fast-changing tax environment are facing challenging times indeed. The signs are unmistakeable - from both the OECD and individual governments - that a new assertiveness has emerged in taking on multinational groups and the amount of tax they pay.

This article looks at the criticism and perceived shortcomings of the current system, its potential alternatives, and policy developments to date -- and draws a strong conclusion: act now before it’s too late.

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