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The winding road to a 15% global minimum tax

THE Organisation for Economic Co-operation and Development’s (OECD Two-Pillar Base Erosion and Profit Shifting (BEPS) 2.0 Project has had more plot twists than a John Grisham novel, with refinements in rules, delays in implementation, countries disrupting the implementation rhythm and the star of the show leaving before the grand finale. ....

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