What can we hope for from BEPS 2.0 by mid-2021?

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What can we hope for from BEPS 2.0 by mid-2021?

Amount A should take into account existing allocations to a jurisdiction to prevent double taxation

Tax directors doubt that there will be an agreement on the OECD’s digital tax proposals in 2021, but want to see a commitment to address unilateral measures, tackle double taxation risks and finalise the scope as a minimum.

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