Unfair allocation of taxing rights on intangibles creates digital divide by Najeeb Memon
By: Memon, Najeeb
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OP 138-Bis/2024/114/10 Tax Notes International | OP 138-Bis/2024/114/10-1 Spotlight on global minimum taxes shifts to individuals | OP 138-Bis/2024/114/10-2 Should we breathe new life into the passthrough deduction? | OP 138-Bis/2024/114/10-3 Unfair allocation of taxing rights on intangibles creates digital divide | OP 138-Bis/2024/114/10-4 ‘Good faith’ in tax treaties | OP 138-Bis/2024/114/1-1 The European Commission´s transfer pricing directive proposal and its implications for Luxembourg | OP 138-Bis/2024/114/11 Tax Notes International |
Najeeb Memon is a member of Pakistan’s Federal Board of Revenue. In this article, Memon breaks down the global issue of how royalty income from intangibles is taxed and provides suggestions on how to close the fairness gap.
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