SouthViews No. 210, 30 November 2020
Redistributing Taxing Rights to the Global South through the Digitalized Economy
By Carlos Protto
A historic discussion is underway within both the United Nations (UN) and the Organisation for Economic Co-operation and Development (OECD) on redistributing taxing rights to the Global South through proposals on taxing the digitalized economy. An overview of the issues at stake is provided in this SouthViews by Carlos Protto, Member of the UN Committee of Experts on International Cooperation in Tax Matters and Argentina’s representative in the Steering Group of the OECD/Group of Twenty (G20) Inclusive Framework on Base Erosion and Profit Shifting (BEPS). The text is based on his presentation at the international virtual seminar co-organized by the South Centre on “Equity in Global Tax Regimes and Implications for the SDGs” held on 7 October 2020. The recording is available here: https://www.youtube.com/watch?v=3wAESmfvRN4&ab_channel=uomlive.
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This article was tagged: Base Erosion and Profit Shifting Project (BEPS), COVID-19, Digital Taxation, Group of 20 (G-20), Inclusive Framework, Investment, Multinational Enterprises (MNEs), Organisation for Economic Co-operation and Development (OECD), South Centre Tax Initiative (SCTI), Sustainable Development Goals (SDGs), Tax Cooperation, Tax Law, Tax Policy, Tax Reform, UN Model Double Taxation Convention, United Nations Committee of Experts on International Cooperation in Tax Matters (UNTC)