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Explore the impact of BEPS principles and MLI framework on India's Double Taxation Avoidance Agreements (DTAA). Detailed analysis of the India-Singapore DTAA, changes in PE clauses, and post-BEPS amendments. ....
MONEYWEB app instead? OECDâs two-pillar approach is arguably the most aggressive tax reform proposal in a hundred years. 00:01 The tech giants in particular pay very little tax on their hugely profitable global operations â or the data that users freely give away. Image: Jason Alden, Bloomberg How can large multinationals â including Amazon, Google and a host of others â get away with paying very little tax on their immensely profitable global operations? It’s a niggling conundrum that has so far taken up over seven years of tax research and consultation, and sparked much debate and argument between tax authorities at the various Organisation for Economic Co-operation and Development (OECD) platforms. ....