The OECD has released a report on Enhancing Simplicity to Foster Tax Certainty and Growth.
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Executive summary
Taxation of cross-border business activity is inherently complex for taxpayers and governments. Taxpayers operating across borders must understand, comply with and bear the consequences of the interactions of multiple sovereign tax systems. Governments drafting rules that deal with taxation of cross-border income need to consider the impact of the interaction of multiple tax s…