Principles for a Solution in the OECD’s Project for Addressing the Tax Challenges of the Digitalization of the Economy
Overview
The continued proliferation of unilateral tax measures – including digital services taxes – presents more uncertainty than ever in our international tax system and further necessitates a global solution. The technology sector has long agreed that the OECD’s process is the best venue to realize this solution and urges negotiators to adhere to the following principles for the overall solution…