Miscellaneous 2020

Tax challenges of the digital economy - A review of the OECD's proposed new approach

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2020


This article critically examines the three proposals associated with the revised profit allocation and nexus rules contemplated by the OECD's Inclusive Framework to address the challenges of the digital economy. The article broadly identifies the merits and limitations of these proposals and, where appropriate, offers recommendations to address clear deficiencies. In summation, the article reconciles that, while the proposals broadly serve their primary objective, further revisions are required to ensure that the implementation of any proposal is capable of consistent application across global businesses and jurisdictions.

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Miscellaneous 2020

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