ADS
1 articles available
Vikram Chand
(Tax Policy Center of the University of Lausanne, Switzerland)
,
Camille Vilaseca
(University of Lausanne)
March 5, 2021
1. Background During the 21st Session of the UN Committee of Experts on International Cooperation in Tax Matters, the relevant members decided to include a new draft - Art. 12B on Automated Digital…