TOKYO -- A pact establishing common rules against tax evasion will be signed Wednesday by about 60 countries, not including the U.S., which is choosing to deal with the issue bilaterally.
The accord, hammered out by the Group of 20 economies and the Organization for Economic Co-operation and Development, is a uniform set of rules that do not require the renegotiation of bilateral tax treaties. About 100 countries and territories took part in the negotiations, but some are not signing the document at first.
