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International Tax Reform and Its Effect on Digital Sovereignty

International Tax Reform and Its Effect on Digital Sovereignty

By Jan Winterhalter and Nupur Jalan

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 sovereignty.

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