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Assignment 2: What is the best solution to tax digital multinational companies?
This assignment asks you to answer the question of whether it is desirable to change the international framework for business taxation, particularly in view of the digitalization of the economy.
What do you think of the OECD’s recent proposal?
What do you think of equalization taxes, such as the European proposal for a Digital Service Tax (DST)? Etc.
Further reading/Optional literature, possibly to be used for the purpose of the assignment: Becker, J.,
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