The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … tax. The Pillar One solution, known as Amount A, will be codified into a Multilateral Convention (MLC) and is expected to … be placed before countries for signature in early 2023. The solution ushers in a new paradigm in the taxation of …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our … research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on …

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … tax. The Pillar One solution, known as Amount A, will be codified into a Multilateral Convention (MLC) and is expected to … be placed before countries for signature in early 2023. The solution ushers in a new paradigm in the taxation of …

DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will …In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our … research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our … research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our … research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on …