Pascal Saint-Amans, director of the Centre for Tax Policy and Administration at the Organisation for Economic Cooperation and Development (OECD), has been driving the Base Erosion and Profit Shifting (BEPS) project since 2012. In an interaction with Sudipto Dey, he shares his insights on the road ahead after the signing of the multilateral convention in Paris by 68 countries. Edited excerpts:
The BEPS project is said to lay down the new tax rules for business in the 21st Century. Where are we in that journey?
Governments have made tremendous progress toward limiting tax avoidance by multinational enterprises (MNEs) in the

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