An Economic, Political, Social and Virtual Permanent Establishment – New Nexus

Abstract

My comment to OECD Blueprint Pillar One Comments to OECD/G20 the Reports on Pillar One and Pillar Two Blueprints OECD Centre for Tax Policy and Administration, I would like to thank you for the opportunity to comment on the Reports on Pillar One and Pillar Two Blueprints. My comment which is part of my manuscript focuses on a new nexus suggested by me.