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Tax challenges of the digital economy – A review of the OECD’s proposed new approach

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Published on 01 Oct 20 by "THE TAX SPECIALIST" JOURNAL ARTICLE

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.

Author profiles

Donovan Castelyn CTA
Donovan is Associate Lecturer, Curtin Law School, Curtin University, Bentley, Western Australia. - Current at 08 July 2019
Click here to expand/collapse more articles by Donovan Castelyn.
Stephanie Toutountzis
Stephanie is Manager, Corporate & International Tax, BDO Perth.
Current 22 October 2020

 

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