The OECD–UN Tax Divide: What Global Entrepreneurs Need to Know

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-20

The OECD–UN Tax Divide: What Global Entrepreneurs Need to Know International taxation is entering a new phase. For founders, digital service providers, internationally mobile entrepreneurs and remote businesses, the debate is no longer only about where profits are taxed. It is increasingly about which countries should have taxing rights, how cross-border services should be taxed, and how disputes between tax authorities should be resolved. Two major initiatives are shaping this debate: the OECD's Two-Pillar Framework and the United Nations Framework Convention on International Tax Cooperation. Both seek to address challenges in international ta...