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1 Daniel Bunn, Summary and Analysis of the OECD's Work Program for BEPS 2.0 1 (2019)

handle is hein.taxfoundation/sumoecd0001 and id is 1 raw text is: 

                              Summary and Analysis of the

                              OECD's Work Program for BEPS 2.0

FISCAL                        Daniel  Bunn

FACT                          Director of Global Projects

No.  660

Jun. 2019

                              Key Findings

                                 *  The  OECD   is continuing its work to develop proposals that could change

                                    international taxation rules.

                                 *  The  current work  program  focuses not only on policies that would impact

                                    how  much   multinational businesses pay in tax, but also which countries that

                                    tax will be paid to.

                                 *  The  policies being considered raise numerous  questions  of administrability,

                                    compliance  costs, and coordination.

                                 *  The  OECD   should work  toward  a solution that creates stability for the

                                    international tax system while  not pursuing policies that could drive

                                    distortions for business activity.

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