Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas онлайн

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3. What is the impact on the competitiveness of EU MNEs (and SMEs, a group often forgotten in this debate) vis-a-vis those of third countries. And here countries should ask not just what is the short run impact but how will these rules apply as EU economies transform over the next decade (will they for example help Europe develop its own digital champions and take forward its ambitious digital agenda?

4. Is the resulting reallocation of corporate tax revenues PERCEIVED as being fair, including by the wider citizenry? How do they compare to the yield from DST, over time? Are there ways to achieve this fairness by means of redesigning the VAT which is less distorting than the CIT?

5. Are effective mechanisms in place to resolve the tsunami of cross border tax disputes that can be expected during the transitional period (3-5 years) before the new system beds down? What sort of dispute resolution system is achievable globally, given the hesitance of developing countries towards arbitration? Here there are lessons to be learnt from the EU Arbitration Directive.