OECD Global Tax Revamp Eyes Ways to Better Target Companies (2)

May 5, 2021, 4:28 PM; Updated: May 5, 2021, 8:40 PM

An OECD-led effort to rewrite global tax rules could look at special exceptions to target certain companies, the group’s top tax official said Wednesday.

Negotiators involved in OECD discussions to revamp international rules to better tax tech giants have raised concerns that a recent U.S. proposal—aimed at about 100 of the largest and most successful companies—won’t hit low-margin businesses like Amazon.com Inc. Countries are discussing business-line segmentation—focusing on the profitability of specific lines of business instead of the whole company—to alleviate those concerns.

“Maybe you will find some exceptional cases where you may need to keep business-line segmentation. Think of ...

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