allocated to it, is an increasingly important factor in tax planning, tax accounting, tax compliance, and

-border cases and analyses risks of double and non-taxation and increasing complexity. There is also a checklist

Model tax convention on income and on capital : volume I and II (updated 15 July 2014) /

an analysis of these tax challenges. It notes that because the digital economy is increasingly

multilateral instrument is desirable and feasible; Developing a multilateral instrument is desirable: The