OECD Report to the G20: Enhancing Simplicity to Foster Tax Certainty and Growth
On Tuesday, November 18, 2025, the OECD Report to the G20 Enhancing Simplicity to Foster Tax Certainty and Growth has been released on the website of the OECD. Taxation of cross-border investment activity is inherently more complex than tax compliance relating to purely domestic activity, because of the interaction of multiple tax regimes and tax administrations. That inherent complexity can be mitigated by effective multilateral co-operation, which can reduce the ...