OECD publishes tax and digitalisation policy note

Released 05 March 2019

The Organisation for Economic Co-operation and Development (OECD) has published a policy note on tax and digitalisation.

Digitalisation has a wide range of implications for taxation, impacting tax policy and tax administration at both the domestic and international level. As a result, the tax policy implications of digitalisation have been at the centre of the recent global debate over whether or not international tax rules continue to be fit for purpose in an increasingly changing environment.

View the policy note Tax and digitalisation.

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