On Wednesday, the OECD published its proposal to re-balance the taxation of increasingly digital multinationals between the countries where they do business. This set of rules focused on e-business is the first pillar of two, with a further proposal to ensure a minimum corporate tax on multinationals’ profits due next month. And all have massive implications for Ireland. The man overseeing the drafting of these documents is Pascal Saint-Amans, an unlikely revolutionary. Suave and softly spoken, he sports designer stubble, wears fitted suits, and his greying hair is foppishly fashionable. A graduate of the fabled National School of Administration in Paris,…
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