Articles
1 articles available
Vikram Chand
(Tax Policy Center of the University of Lausanne, Switzerland)
,
Damiano Canapa
(University of Lausanne, Switzerland; CEDIDAC)
November 24, 2020
Purpose of the blog This blog raises the question as to whether the Pillar I Amount A proposal is consistent with the value creation standard? Naturally, as a start, the question arises as to what…