The UN Committee of Experts on International Cooperation in Tax Matters has published a discussion note dated 11 October 2020 from the Subcommittee on Tax Issues related to the Digitalization of the Economy. The discussion note is on the agenda for the twenty-first session of the Committee scheduled to begin on 20 October 2020.
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Summary
This note reflects the progress made in the Subcommittee on Tax Issues related to the Digitalization of the Economy.
It presents a draft for a prop…