Apr 28, 2021

International Taxation of the Digital Economy: Can the OECD Unify Its Members?

As the global economy rapidly shifts and accelerates, the OECD has been focusing intently on developing and strengthening international tax rules in recent years.  Back in February 2013, the OECD released a report addressing its concerns that existing international tax standards do not reflect an increasingly global economy, and more specifically, an ever-growing digital economy.  The OECD is focused on answering two key questions that frequently come up: First, as multi-national enterprises (MNEs) make up a larger proportion of the global economy over time, and as more MNEs offer digital products and services to consumers worldwide, where is the value… Read more