New digital services tax legislation: An assessment of the unilateral vs multilateral actions, what is the appropriate solution for achieving fair taxation of MNEs for the multinational enterprises.

Rachael O’ConnorABEER KHALID SULIMAN ALHARBI2022-05-292022-05-29https://drepo.sdl.edu.sa/handle/20.500.14154/48870about taxing the multinational enterprisesenNew digital services tax legislation: An assessment of the unilateral vs multilateral actions, what is the appropriate solution for achieving fair taxation of MNEs for the multinational enterprises.