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Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One: Two-Pillar Solution to the Tax Challenges of the Digitalisation of the Economy

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Organisation for Economic Co-operation and Development2026-02-07 收录
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Following years of intensive negotiations to update and fundamentally reform international tax rules, 137 members of the Inclusive Framework joined the Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy released in October 2021. One year after this agreement, and following the release...
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