International - OECD’s Work on the Digital Economy: Impact Far beyond the Digital Economy
- D. Liu; J. Reyneveld; C. Straatman
- International Transfer Pricing Journal, 2019 (Volume 26), No 5
- 18 July 2019
The OECD/G20 Inclusive Framework on BEPS is exploring several proposals to develop a consensus-based solution to address the tax challenges arising from the digitalization of the economy. These proposals may have an impact on all multinational enterprises, whether operating through a highly digitalized business model or not. This article discusses country and company perspectives of these proposals and the reactions of multinationals to date as they consider the potential impact.