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The architecture of the unified approach to tax the digital economy

Vinti Agarwal
February 20, 2020
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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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