Cross Border Tax Radio

Amount A v. Digital Services Taxes : Nana Ama Sarfo


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In this episode, Attorney Nana Ama Sarfo shares her expert insights on why there are still no easy answers for developing countries when it comes to choosing between Amount A of Pillar One and DSTs. She also explains the problems associated with DSTs and whether it is possible that countries could potentially design DSTs in a manner that circumvents the definition of DSTs in the MLC, thereby implementing both Amount A and DSTs?

Nana also shares how, like many other professionals, she fell into a career in tax law, the challenges she has overcome to get where she is today, and the sources of inspiration that have guided her remarkable career.

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Cross Border Tax RadioBy Ankur Agarwal