The taxation of digital business is proving a tough nut to crack (Ireland)

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. What are the 'nexus' rules?

  2. What were the OECD's 'two pillars' for further discussion?

  3. How can tech giants avoid large tax bills?

  4. Why is the US not keen on these proposals?

  5. Why might the headquartering in Ireland of many large US tech companies prove problematic for the EU in seeking to address this issue?