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Does the international agreement on the OECD pillars mark the end of trade wars on digital taxes?

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The rise in both national and international digital tax measures has seen an increase in the use of trade law challenges, as the US seeks to put a stop to measures that it believes disproportionately target large US-headed groups. The international agreement in July on the OECD’s two-pillar approach is intended to take unilateral digital tax measures off the table and put an end to these trade wars. While we may see further challenges to any unilateral digital tax measures that are not withdrawn, we are beginning to see greater alignment between international trade and tax law in the digital tax sphere – with trade law more as a mechanism to help keep the peace, rather than being used to wage war.

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