From Sector Research

Tax Certainty - The Implications for International Trade and Investment

In September 2016, at the G20 Summit in China, the G20 leaders asked the IMF and the OECD to look at issues of tax certainty both for tax payers and tax administrations. The request was in response to ‘heightened concern about uncertainty in tax matters and its impact on cross-border trade and investment, especially in the context of international taxation’.

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