The Future of International Tax Rules

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By Joseph O. Okuja After much anticipation, 130 out of 139 countries and jurisdictions that constitute members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), have agreed a two-pillar solution to address the tax challenges arising from the digitalisation of the economy, and to reform international taxation rules so as to ensure that multinational enterprises