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Multilateral convention brings pillar one closer

If ratified by at least 30 jurisdictions, the convention will introduce a new mechanism for allocating taxing rights to market jurisdictions.
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Mathias Cormann , General Mathias Cormann , Minimum Tax Implementation Handbook ,

OECD/G20 Inclusive Framework releases new multilateral convention to address tax challenges of globalisation and digitalisation

OECD/G20 Inclusive Framework releases new multilateral convention to address tax challenges of globalisation and digitalisation
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