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A two-year plan for taxing multinationals where they actually carry out their economic activities and raking in profits. Accurate. Methodical. And, at least on paper, unstoppable.
Commissioned in 2013 by the G20 (the group of twenty largest economies) to develop a plan of attack against the practices of aggressive tax planning giant industry, services or digital – Apple, Google, Starbucks and other large active users of tax havens … – Organisation for Economic Cooperation and Development (OECD) was unveiled, Tuesday, Sept. 16, fifteen shock measures to reform the global tax system in 2014 and 2015.
POLICIES IN THE WALL
In this very technical action plan , which was to embrace broad, covering all the tricks used by big business to exploit the legal instruments available to them and exploit loopholes in international law (abuse of “transfer pricing” practices treaty shopping to take advantage of the best countries -disants etc.), we must remember the spirit and purpose: to establish an international legal framework that neutralizes such tax avoidance strategies
as bad strategies for. public finances and ultimately unfair from the point of view of competition and trade. The method chosen by the OECD – the act échelo …
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