The report discusses the role which tax and transfer policy will need to take in the uptake of digital technologies. The report finds that digital disruption will broaden inequality and create an imperative for tax and transfer programs to help mitigate this. The report also suggests that taxes and subsidies will be important in newly developing digital markets. The full report can be found here.
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Perhaps have a look at (current) art 2(3)?…
The does not seem correct. All DTAs are about income or capi…
As alluded to above in the post, the relevant non-discrimina…