A landmark global tax deal targeting the world’s largest companies is struggling to come into force as political support in the US and other key jurisdictions falters.
The enactment of the first “pillar” of the OECD-brokered reforms, which would make big tech groups and multinationals pay more tax in the place they do business, has stalled in the US amid opposition from Republicans.
Developing countries have meanwhile attempted to shift international tax negotiations from the OECD to the UN, where they would wield more influence, further complicating the talks over implementation.
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