Global Digital Tax Rewrite Faces Push for Plan Revamp in 2021

Next year signals a potential reboot of parts of the OECD-led effort to overhaul global tax rules as negotiators try to hammer out the final details of a deal.

The pandemic and political disagreements derailed efforts to get 137 countries to agree to a plan in 2020 that would change how and where multinationals are taxed and set a global minimum tax rate.

Countries will face pressure to revamp parts of the plan to get a deal done by mid-2021. At the top of the list is finding a way to break a stalemate over a part of the plan ...