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 …

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 …

through which these countries are losing resources. This research paper analyzes the World Bank's Stolen Asset Recovery (STAR …

effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the … approach. Our assessment is based on the two proposals' ability to generate tax revenue and their implications for net … particular, Pillar I Amount A will likely outperform the UN's proposal in terms of its tax revenue potential. …