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For over a decade, countries have been looking for ways to tax
the digital economy. On July 1, 130 countries announced an
agreement that would provide a new taxing right to enable a country
to tax a portion of digital profits even in the absence of
traditional taxable nexus with the country. This new taxing right
is known as Amount A . The quantum of Amount A remained
a mystery until the publication of the OECD s Statement
on a Two-Pillar Solution to Address the Tax Challenges Arising From