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.
Donovan is Associate Lecturer, Curtin Law School, Curtin University, Bentley, Western Australia.
- Current at
08 July 2019
Stephanie is Manager, Corporate & International Tax, BDO Perth.
Current 22 October 2020