International Tax Reform and Its Effect on Digital Sovereignty

The OECD’s Pillar Two solution is designed to ensure Global Minimum Taxation through a set of interlocking rules. It has been widely criticized for its impact on a country’s sovereignty. While the focus of Pillar Two may be to combat profit shifting and tax competition, it does have wider implications on the notion of the digital sovereignty of a country. The paper aims at discussing the impact of International tax reform on tax & digital soverignity.

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