Pillar Two of the proposals addressing the tax challenges of the digitalisation of the economy seeks to develop measures which ensure that corporate profits are subject to taxation at an effective min ...
The Organisation for Economic Cooperation and Development (OECD) is tasked with developing a consensus-based solution to the tax challenges of the digitalisation of the economy by the end of 2020. Sin ...
The Organisation for Economic Cooperation and Development (OECD) proposes a two-pillar approach to address the tax challenges of the digitalisation of the economy. Pillar One focuses on the allocation ...
