Recent years have seen numerous attempts to levy more tax from the world’s biggest digital players. There have been a variety of drivers behind this not least a desire to ensure that multinationals pay their ‘fair share’ and public pressure for action against ‘big tech’. But beyond this there has been a growing sense that the existing tax system is not fit for purpose in an increasingly digitalised and globalised world and more pragmatically there is now also a need for more funds to aid recovery following the covid-19 pandemic. This combination...
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Recent years have seen numerous attempts to levy more tax from the world’s biggest digital players. There have been a variety of drivers behind this not least a desire to ensure that multinationals pay their ‘fair share’ and public pressure for action against ‘big tech’. But beyond this there has been a growing sense that the existing tax system is not fit for purpose in an increasingly digitalised and globalised world and more pragmatically there is now also a need for more funds to aid recovery following the covid-19 pandemic. This combination...
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