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Erschienen in:
2023 | OriginalPaper | Buchkapitel
5. The Pace of Change
verfasst von : Ross K. McGill
Erschienen in: Cross-Border Investment Withholding Tax
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Abstract
This chapter frames the rate of change in the industry to highlight the increasing pace of change. In the thirty years between the first OECD Model Tax Convention and the second one, we landed a man on the moon, invented the internet, mobile phones, touch screens, databases and spreadsheets. In the last ten years anti-tax evasion has become the predominant driver of tax policy, tax relief at source is being adopted as the primary accepted processing model and we have digital documentation being accepted instead of paper.