UN digital tax proposal diverges from OECD two-pillar solution

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UN digital tax proposal diverges from OECD two-pillar solution

The UN and OECD offer separate solutions to address the tax challenges of an increasingly digital economy

The United Nations (UN) tax committee’s default gross-based tax proposal to address the tax challenges of the digitalised economy differs from the OECD’s pillar one plan on several key features.

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