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Zinhle Novazi
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The New OECD Nexus Rule or a Fox in Sheep?s Clothing: A Critique of Revenue Threshold
In October 2021, the OECD published its ‘Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the economy’. The Pillar One proposal aims to re-allocate profits of the largest most profitable multinational enterprises (‘MNE’) to jurisdictions where the customers and users of thos... Read More»
: J Civ Leg Sci
10.4172/2169-0170.1000359Abstract Peer-reviewed Full Article Peer-reviewed Article PDF Mobile Full Article
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