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What is OECD standard of international digital tax?

What is OECD standard of international digital tax?

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Organisation for Economic Co-operation and Development (OECD) suggest international digital tax and combined the 3 structures from member countries to achieve negotiation for international digital services tax rules and apply to globally high profitable online firms such as Google and Microsoft.

The main aim of the process is to reallocate the profits and taxing rights to jurisdictions of the countries where these multinational enterprises have their markets and ensure that companies conducting smooth significant business ...

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