South Centre Comments on Draft Model Rules for Nexus and Revenue Sourcing, 21 February 2022
South Centre Comments on Draft Model Rules for Nexus and Revenue Sourcing
The South Centre offers its comments on the Draft Model Rules for Nexus and Revenue Sourcing. As a procedural matter, the extremely rapid pace of discussions is a matter of great concern for developing countries, a matter also raised by the African Tax Administration Forum (ATAF). While an urgent solution is needed to the taxation of the digitalization of the economy, this must mean one which incorporates the interests of developing countries.
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This article was tagged: Digital Economy, Digital Tax, Digital Taxation, Global Taxation, Inclusive Framework, International Tax Cooperation, International Taxation, Nexus Rules, Pillar One, Pillar Two, Revenue Sourcing, Tax, Tax Cooperation, Tax Law, Tax Policy, Tax Reform, Taxation, Taxing Rights, Two Pillar Solution