International - The OECD Public Consultation Document on Addressing the Tax Challenges of the Digitalization of the Economy: Strengths and Weaknesses of the Three Proposals for Revising Profit Allocation and Nexus Rules
- A.S. Samari
- International Transfer Pricing Journal, 2019 (Volume 26), No 4
- 17 June 2019
The OECD’s efforts towards addressing the tax challenges arising from digitalization recently reached a new significant phase of work. Indeed, the three policy proposals embedded in the OECD Public Consultation Document on Addressing the Tax Challenges of the Digitalisation of the Economy (published in February 2019) represent a remarkable step forward in the discussion surrounding the taxation of the digital economy. The aim of this article is to contribute to such discussion by analysing the aforesaid three proposals and highlighting their strengths and weaknesses.