The Current Global Tax Policy Process: 10 Questions and Answers

    View Authors January 2019

    The Organization for Economic Cooperation and Development (OECD) has considerable influence over international tax policy standards. The multilateral body’s Inclusive Framework on base erosion and profit-shifting (BEPS) includes 127 jurisdictions, making their deliberations likely to have major repercussions for international business. Their current discussions are focused on potential changes to the existing standards regarding taxable presence and the allocation of profits from cross-border business, plus a new global minimum taxation proposal. In this article, Jeff VanderWolk, Tax Strategy & Benefits Practice partner, sheds light on these initiatives and how multilateral companies should be responding to these developments.