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Multilateral Treaty to Address Digital Services Taxes
October 17 , 2023
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- The Organisation for Economic Cooperation and Development (OECD) recently published a multilateral treaty recently.
- This treaty has the potential to replace a patchwork of national digital services taxes if it gains sufficient support from countries.
- The treaty release comes as a significant development in the ongoing efforts to reform the cross-border taxation of multinational corporations.
- This marks the first pillar of a two-pillar overhaul of international taxation rules, which was collectively agreed upon by nearly 140 countries in 2021.
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