International - Dealing with Data in a Digital Economy
- S. de Jong; W. Neuvel; Á. Uceda
- International Transfer Pricing Journal, 2018 (Volume 25), No 2
- 7 February 2018
The OECD initiated on 22 September 2017 a public consultation to further investigate key issues related to tax challenges raised by the digital economy and solutions to address these challenges. The submissions of different commentators to the public consultations have not been discussed thoroughly yet and the authors of this article examine these submissions here. The authors discuss the comments provided specifically on value creation, intangibles and the role of data in the digital economy from the point of view of different stakeholders: tax advisors, businesses and non-profit organizations.