Status and Progress of the OECD work on the adaptation of taxing rights to the digital era

This publication summarizes the status of the work performed by the OECD in actively exploring changes to its Model Tax Convention in order to close off cross-border tax loopholes and ensure that multinationals pay taxes where they generate profits.

by Dean Roper dean.roper@wan-ifra.org | December 22, 2020

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