The OECD’s Draft Blueprints For Pillars 1 and 2 – Rube Goldberg Lives On

In the world of international tax policy, we now have two new Rube Goldberg machines: the OECD’s draft ‘‘blueprints’’ for Pillars 1 and 2 of the program of work undertaken by the OECD-led, 137-member Inclusive Framework on Base Erosion and Profit Shifting.

*This article was first published in Bloomberg Tax on September 3, 2020.