Enhancing Simplicity to Foster Tax Certainty and Growth: OECD Report to the G20
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/enhancing-simplicity-to-foster-tax-certainty-and-growth_086f71ab-en.html
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Taxation of cross-border investment activity is inherently more complex than tax compliance relating to purely domestic activity, because of the interaction of multiple tax regimes and tax administrations. That inherent complexity can be mitigated by effective multilateral co-operation, which can reduce the challenges that otherwise arise from...
