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The Effectiveness of Pillar One as a global solution to increase tax revenues for the UK and Africa

Digitalisation of economic activities has become a reality in todays ‘world economy'. The proliferation of technology and e-commerce may result in permanent establishments and corporate income taxes becoming outdated in the future. On 13 October 2021,137 countries of the 141 members of the OECD Incl...

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Bibliographic Details
Main Author: Govan, Hemletta
Other Authors: West, Craig
Format: Thesis
Language:Eng
Published: Department of Finance and Tax 2024
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