Tag: Tax Treaties
The Contention between Unilateralism and Multilateralism in International Taxation
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 […]
Review of the 27th Session of the Committee of Experts on International Cooperation in Tax Matters
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 […]