New multilateral convention to address tax challenges of globalisation and digitalisation

Published on: 11 October 2023

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Specialist Tax Regulatory Materials

Article summary

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) has released the text of a new multilateral convention that updates the international tax framework to co-ordinate a reallocation of taxing rights to market jurisdictions, improve tax certainty, and remove digital service taxes.

Jurisdiction(s): World

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