The US remains the critical player in ensuring the global success of BEPS and stopping multinational tax evasion. However, with most of the companies in question originating from the US and the political lobbying power they possess, will the US help or hinder global efforts?
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The biggest hurdle to stopping multinational tax evasion isn't the companies themselves. It's the governments behind them. As the OECD works swiftly on its plan to stop multinational tax evasion, the United States has already signalled it's not happy with what's being proposed. The US has always been clear on its position: it will not agree to any plan that will cannibalise its tax base.
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