Governments should use the United Nations tax convention as an opportunity to advance the overhaul of nexus away from transfer pricing and toward formulary apportionment, including digital services taxes, to achieve unitary taxation on corporate profits, scholars at the Brookings Institution said Friday in a report.
UN Should Eye Unitary Taxes, DSTs For Tax Pact, Report Says
by usoftax_admin | Apr 19, 2024 | Tax News