SCTI Submission, June 2020
Comments on Session Paper relating to tax consequences of the digitalized economy – issues of relevance for developing countries
The SCTI offers its comments on the Session Paper on “Tax consequences of the digitalized economy – issues of relevance for developing countries” (E/C.18/2020/CRP.25) to be discussed at the 20th Session of the UN Committee of Experts on International Cooperation on Tax Matters. The comments examine key issues for developing countries in the Unified Approach (UA) to Pillar One and explore alternative solutions at the international level as discussed in the Paper.
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This article was tagged: Base Erosion and Profit Shifting Project (BEPS), Digital Economy, Digital Taxation, Digitalization of the Economy, Group of 20 (G-20), Multinational Enterprises (MNEs), Organisation for Economic Co-operation and Development (OECD), Pillar One, South Centre Tax Initiative (SCTI), Tax Policy, Unified Approach (UA), United Nations Committee of Experts on International Cooperation in Tax Matters (UNTC)