Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
A critical analysis of whether BEPS Action 1 resolves issues of source taxation
The digital economy and the challenges it poses to the international tax arena is a swiftly developing area. This dissertation considers the suggestions released by the OECD Pillar 1 dated January 2020 and the UN Article 12B released in August 2020. The digital economy has evolved significantly over...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2023
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|