There was always a lingering view that tax-related illicit financial flows, including tax evasion and avoidance, as well as the taxation of the digital economy, are global problems that require truly global solutions, to be discussed and negotiated at a global and inclusive forum.
According to a report published in September 2022, U.N. Secretary-General António Guterres defends that a United Nations convention on #tax could help developing countries respond to challenges posed by #digitalization and #globalization.
Check Luís Castilho latest contribution on this matter on the Tax Hot Topics by NOVA Tax Research Lab.
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