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Join date: Dec 22, 2020
Posts (26)
Dec 16, 2023 ∙ 1 min
Developing Countries should adopt Article 12B of the UN Model as their own Pillar
It is often said that one should build a house on one's own pillars. In order to adopt a treaty based solution to tax the digital...
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Dec 3, 2023 ∙ 1 min
Should Developing Countries Go Ahead with Amount A MLC?
Many thanks to Taxsutra for publishing my article. Amount A is a complex set of rules and may not yield enough revenues for the...
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Dec 3, 2023 ∙ 1 min
UN STTR Better Option over OECD STTR for Developing Countries
The OECD has released rules for a new MLI that has been developed in order to facilitate implementation of STTR in existing tax treaties...
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Kuldeep Sharma
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