Written by Opeyemi Bello The proliferation of the Digital Services Tax (DST) continues to spark the debate over whether unilateralism or multilateralism more effectively addresses the tax challenges posed by the digitalized economy. The DST is an initiative that some...
Written by Isha Khandelwal* The 27th session of the United Nations (‘UN’) Tax Committee (‘the committee’), a subsidiary group of the United Nations Economic and Social Council, was held at the UN Headquarters in Geneva, Switzerland from October 17th to 20th, 2023....