Tax experts suggest the final draft of the UN’s Article 12B treaty proposal to tax automated digital services (ADS) could impede the OECD’s multilateral digital tax agenda as an alternative option for developing countries.
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Danish reports on all matters of direct tax and BEPS. He covers a range of tax issues in these areas and what multinationals are doing to manage the tax burdens. Danish also specialises in tax technology and data management.
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.