Tax and the Digital Economy - Will Pillar One be the Solution?

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Abstract

Description of pillar 1 compared to traditional international tax. It also includes a main part on dispute resolution (arbitration) and I added an alternative way which is to my opinion better suitable for companies since it is more honest and more mandatory.
The article will also be published in a German book published by Springer Verlag
Original languageEnglish
Pages (from-to)131-167
Number of pages37
JournalEC Tax Journal
Volume18
Issue number9
Publication statusPublished - 16 Mar 2020

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