FACT’s Policy Director Ryan Gurule is quoted by Law360:

The design of the OECD’s global tax overhaul may overlook the fact that smaller countries may not have the capacity to administer the complex regime, according to Ryan Gurule of the Financial Accountability and Corporate Transparency Coalition.

“It seems the same set of rules is applied to every country regardless of the fact those countries don’t have the same amount of participation and stake in the outcome of the rules,” he said. “And that’s probably not the right result.”

The full, original article is accessible on Law360’s website here.