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UN paper on taxes and the digital economy

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The United Nations subcommittee on tax challenges related to the digitalization of the economy published a paper for discussion by the committee of experts on international cooperation in tax matters for discussion at its meeting in April. The subcommittee considered the advantages and disadvantages of the approaches under consideration by the OECD’s inclusive framework group of countries. The forthcoming report from the UN is expected to focus on the allocation of taxing rights and nexus issues.

See Tax Issues related to the digitalization of the economy: report at

Issue: 1442
Categories: News