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International Research Group Publishes U.N. Tax Policy Brief
The International Centre for Tax and Development on August 7 issued a policy brief regarding the trade-offs in the U.N. negotiations for protocol 1 to the framework convention on international tax cooperation, finding that protocol 1 needs to address ongoing cross-border taxation issues as digitalization rises; that tax policymaking must be intentional; and that the United States' exit from OECD negotiations limits the potential of a comprehensive international tax standard.