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Digital Services Taxes: draft MLC provisions published by the OECD

For the second year running, the OECD provided an update on the two-pillared international tax reform project just days before Christmas. On 20 December 2022, it released draft Multilateral Convention (MLC) provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One for comments by 20 January 2023

Source: europeantax.blog

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