International Taxation -

: An OECD-led initiative to close gaps in international tax rules that allow multinational enterprises to artificially shift profits to low or no-tax locations. International business | Internal Revenue Service

: Countries tax income generated within their borders , regardless of the taxpayer's residence. Mitigating Double Taxation : INTERNATIONAL TAXATION

OECD Model Tax Convention : Favors capital-exporting (developed) countries. : An OECD-led initiative to close gaps in