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Tax challenges of the digital economy: OECD paper on BEPS Action 1

Publication date: 14 Oct 14 | Source: CCH TAX WEEK

Issue: Issue 40 10 Oct 2014

Pages: pp 1-5

Abstract:

The OECD has issued its paper, Addressing the Tax Challenges of the Digital Economy (the paper) on 16 September 2013. The paper considers Action Point 1 of the OCED's wider 15-point Base Erosion and Profit Shifting (BEPS) Action Plan. This article considers the main issues and options for taxation reform raised in the the paper.

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Author profile

Joanne Dunne CTA
Photo of author, Joanne DUNNE Joanne Dunne CTA is a Director at PwC, Melbourne. She is a former tax partner at law firms in both Australia and New Zealand. She has more than 20 years' tax experience in general income tax, corporate tax, international tax and tax controversy. She is recognised as a leading tax lawyer by a number of independent legal guides including Doyles Guide, and is a member of a wide range of professional organisations, including acting as co-chair of the Tax Institute's Tax Disputes Committee. - Current at 31 May 2017
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