Peran Organization For Economic Cooperation And Development (Oecd) Memfasilit…

This study aims to analyze the role of the Organisation for Economic Co-operation and Development (OECD) in facilitating a digital tax agreement between France and the United States in response to the dispute arising from the implementation of the Digital Services Tax (DST). France introduced the DST in 2019 to impose taxes on revenues earned by foreign digital companies that profit from users …