OECD's Proposals on Taxing the Digital Economy

Insights on the potential impact of the proposals approved by the Inclusive Framework

Addressing the Tax Challenges of the Digitalised Economy was approved by the Inclusive Framework on January 23, 2019, and has the consensus of a broad cross-section of developed and developing economies. (Download the OECD's Public Consultation Document here.)

The video provide insights on the following questions about the proposals that are described in the Public Consultation Document and being explored by the Inclusive Framework:

  • How are the latest proposals different from earlier OECD proposals or the unilateral measures various countries have proposed?
  • How do the latest proposals differ from some of the BEPS recommendations the OECD has already made with respect to other Action items?
  • How do the proposals compare with some of the changes under U.S. tax reform?
  • What are some of the competing profit allocation models being proposed and how might they apply to different kinds of businesses?
  • How might the digital taxation proposals raise new dispute resolution issues?

A second video on this topic can be seen here: How OECD proposals on taxing the digital economy compare to prior efforts and to U.S. tax reform