The unified approach

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The unified approach

Pascal Saint-Amans
December 17 2019
The high-tech sector has transformed the global economy

The OECD has embarked upon an ambitious project to redistribute taxing rights around the world in a bid to avoid more unilateral action. Here Pascal Saint-Amans makes the case for the unified approach to pillar one.

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FeatureTransfer PricingOpinionITR MagazineDecember 2019
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Pascal Saint-Amans
director of the OECD’s Centre for Tax Policy and Ad... OECD
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