Adopting Pillar One: an ideal model for the transformation of Indonesia’s Tax Law to realize SDGs goal XVII and it’s challenges
The digital economy has triggered conflicts over the taxation of transnational economic activities. The international tax principles contained in the Double Taxation Avoidance Agreement (DTAA) are no longer considered relevant to the digital economy. The OECD introduced the ‘physical presence’ appro...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
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| Series: | Cogent Social Sciences |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311886.2025.2459321 |
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