Â鶹Éç

Available for over a year

New proposals for reforming the international tax system are published, and they aim to make it much harder for multinationals to avoid payments by shifting profits to low-tax jurisdictions. Chris Higson, professor of accountancy at the London Business School, says he's "optimistic" about the plan drafted by the Organisation for Economic Co-operation and Development (OECD). (Photo: A protest against tax avoidance at the G8 Summit in Northern Ireland in 2013. Credit: Bertrand Langlois, Getty Images)