For Global Tax Reform, the Devil Is in the Details
Developing countries must decide between two different subject-to-tax rules, one proposed by the OECD and the other by the United Nations. The UN version is the better alternative, because it would be easier to administer and, more importantly, would enable these countries to generate more revenue.
https://prosyn.org/H45sQfT
NEW DELHI – While the technical details of international agreements may seem arcane or even trivial, they often commit governments to policies that have major economic consequences. This is especially true for low- and middle-income countries, which have long been on the receiving end of unfair treaties.