South Centre
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South Centre Comments on Draft Model Rules for Nexus and Revenue Sourcing, 21 February 2022
South Centre Comments on Draft Model Rules for Nexus and Revenue Sourcing
The South Centre offers its comments on the Draft Model Rules for Nexus and Revenue Sourcing. As a procedural matter, the extremely rapid pace of discussions is a matter of great concern for developing countries, a matter also raised by the African Tax Administration Forum (ATAF). While an urgent solution is needed to the taxation of the digitalization of the economy, this must mean one which incorporates the interests of developing countries.
Download the submission below:
South Centre Comments on Draft Model Rules for Nexus and Revenue Sourcing
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