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Byrnes’ Comments on the OECD’s “Unified Approach” to Allocation of Profits of Digital Business

BEPS, DIGITAL SERVICES TAX, DIGITALIZATION, OECD, PERMANENT ESTABLISHMENTS, TRANSFER PRICING William Byrnes (Texas A&M University Law)/October 10, 2019  In my International Taxation class tomorrow (October 10th) we are going to discuss the  OECD’s