Taxing multinationals, unitary-style
The Taxcast
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Navigating the Complexities of Global Tax Agreements
This chapter dives into the challenges of implementing a global tax agreement, focusing on the multilateral convention required for multinational companies. It discusses the push for new tax approaches, like digital services taxes, driven by countries in the global South. The tension between domestic tax rules and multilateral agreements is explored, emphasizing the need for a modern and cooperative global framework.
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