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ITR Global Tax 50 2021-22: Holdout nations

Josh White
March 10, 2022
Kenya is holding out to keep its DST revenue

Four global south nations refused to sign up to the OECD-brokered agreement on the two-pillar solution to digital tax. Kenya, Nigeria, Sri Lanka and Pakistan all opposed the agreement.

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Josh White
Special Projects Editor ITR
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Josh covers transfer pricing, BEPS, tax disputes and other direct tax matters for ITR’s audience. He covers a range of tax issues in these areas and how companies are dealing with them, as well as the influence of politics on tax developments.
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