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

Action 1 and is devoted to withholding tax aspects. This position paper provides possible solutions to the challenges … presented to the international tax regime by the digital economy. The paper considers both the option of installing a … withholding tax mechanism as the primary response to these challenges and the option of using withholding taxes in support of a …

its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global …

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

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 …

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 … require them to give up the right of unilateral tax measures on all out-of-scope companies, meaning they will only be able to …