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through which these countries are losing resources. This research paper analyzes the World Bank's Stolen Asset Recovery (STAR …
Persistent link: https://www.econbiz.de/10014374383
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 …
Persistent link: https://www.econbiz.de/10013337674
taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …
Persistent link: https://www.econbiz.de/10013393628
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 …
Persistent link: https://www.econbiz.de/10013257990
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://www.econbiz.de/10013393654
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 …
Persistent link: https://www.econbiz.de/10014278176
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 …
Persistent link: https://www.econbiz.de/10014278170
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://www.econbiz.de/10014278188
taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …
Persistent link: https://www.econbiz.de/10014278372
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 …
Persistent link: https://www.econbiz.de/10014278424