The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing th
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerc
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing th