But I’d be doing a disservice if I focus on just this aspect of technology – which is just the“tip of the iceberg”, For, if we do that we’d perhaps end up focusing on just a small subset of possibilities: i.e., digital technologies as just “techniques” to be used. I am ...
A dominant theme of international taxation over the past 15 years has been that of cooperation and consensus—from the BEPS Project to the new Multilateral Instrument to the new BEPS Inclusive Framework. Regardless of one’s assessment of nations’ true commitments to such cooperation and consensus,...
” or “the manager overseeing the operation,” or “a sysadmin who peeked at the code,” or even vaguely hint at their job titles or level of seniority, or whether they work at NSA.