School of Economics | OECD Tax Reform Proposal could be better
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02 Nov

Posted at 00:10h in SOE by
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Jomo Kwame Sundaram and Anis Chowdhury October 15, 2019 The OECD Secretariat published its proposed ‘unified approach’ to reform international tax rules to address tax challenges posed by digitalization on 9 October 2019. Under current rules, there is little chance of a company being taxed without its physical...