A Global Solution On Taxing The Digital Economy: "Does Article 12B of the UN MC adequately solve the problems encountered by the adopted unilateral measures (DSTs) to taxing the Digital Economy?"

The rapid growth of the digital economy has created significant tax challenges, particularly for developing countries. As identified in this dissertation, the current tax framework is inadequate in solving the tax challenges as non-resident digital entities can generate income in a market/source jur...

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