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The international briefing for February 2013

Speed read

The OECD published an important paper on base erosion and profit shifting commissioned by the G20 on 12 February. This global debate about the ‘right amount of tax’ is already triggering action with Australia considering introducing rules to force companies to disclose their tax payments and Norway beginning a consultation on base erosion. There have also been two new UK High Court decisions on points of EU law and the Japanese government has published its tax plans for 2013.

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