Multinational enterprise: Corporate ‘effective tax rate’ now in revenue authorities’ sightsAugust 19, 2015
As if the OECD BEPS (Base Erosion and Profit Shifting) project is not causing enough angst for corporates, revenue authorities, particularly in the UK and Australia, are now zeroing in on what is termed a company’s “Effective Tax Rate” (ETR) to make a comparative analysis of what tax a company is paying relative to other companies. READ FULL ARTICLE.
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