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U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework

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The History and Prospects of the U.N. Fast-Track Instrument

  • By Hafiz Choudhury

Hafiz Choudhury explains efforts at the U.N. to create a fast track instrument to help countries implement changes to the U.N. model tax convention without requiring an onerous renegotiation of the treaty.

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