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

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 …

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will … to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax …

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