Martin Hearson, the international tax program lead at the International Center for Tax and Development, discusses how the OECD’s work on taxation of the digital economy affects developing countries. 

Listen to our previous episode for a primer on Pillar 1 and the business perspective from EY’s Barbara Angus. 

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This episode is sponsored by University of California, Irvine Law School’s Graduate Tax Program. For more information, visit law.uci.edu/gradtax.