The Centre for Tax Policy and Administration of the Organisation for Economic Co-operation and Development (OECD) is tucked away in an unfashionable corner of Paris, just beyond the inner motorway, the Périphérique. But inside this anonymous block of corporate architecture, work is under way on a report which has the potential to shake the boardrooms of multinationals across the world.
"The change in the rules that we will be introducing is...
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