
Episode 33: Pillar One is Not BEPS 2
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You may have heard Dr. Lorraine Eden on The Fiona Show—Episode 29, “Is the Arm’s Length Standard Really the Problem?”—when she gave us a very impassioned defense of the principle that’s become the backbone of transfer pricing. Well, today she’s back, this time leading the charge about the sorry attempt at BEPS Action One—the taxation of the digital economy—known to you, as Pillar One.