The architecture of the unified approach to tax the digital economy

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The architecture of the unified approach to tax the digital economy

Vinti Agarwal
February 20 2020
The OECD should ensure the unified approach minimises the use of subjective criteria that results into uncertainty and complexity

Vinti Agarwal from the Vidhi Centre for Legal Policy analyses Amount A under pillar one, testing it against core principles of tax policy that must be followed when designing a new international tax framework.

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Vinti Agarwal
Research fellow Vidhi Centre for Legal Policy
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