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International Tax Primer
This fifth edition follows the format and sequence of earlier editions, with updates on ongoing developments with respect to the Organisation for Economic Co-operation and Development's (OECD) base erosion and profit shifting project,
the revisions to the OECD Guidelines on Transfer Pricing, and updates to the OECD and UN Model Conventions. Several new sections have been added to the fifth edition. Unquestionably, the most important development in international tax since
the publication of the fourth edition in 2018 has been the OECD Inclusive Framework's Pillar One and Pillar Two proposals for dealing with the tax challenges posed by the digital economy.
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