Towards a simpler & fairer tax world without loopholes
the current problem
covid and huge government debt
History of Transfer Pricing
Arm's length principle 1918
OEcd
how it came to rule the TP world. what happened to the UN/WTO?
european union
The failed CCCTB
BEPS
When Australia had enough
Digital tax
When Macron had enough
OECD Pillar 1/PILLAR 2
Unagreeable move to formulary apportionment
Formulary Apportionment
How a Canadian Corporation divides it's Canadian profits between the taxing provinces.