OCED publishes policy note addressing tax challenges of the digital economy
Released 29 January 2019
The Organisation for Economic Co-operation and Development (OECD) has published a Policy Note - Addressing the Tax Challenges of the Digitalisation of the Economy.
This note states proposals involving two pillars which could form the basis for consensus on addressing the tax challenges arising from digitalisation. One pillar addresses the broader challenges of the digitalised economy and focuses on the allocation of taxing rights, and a second pillar addresses remaining Base Erosion and Profit Shifting (BEPS) issues.