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Halfway towards consensus or chaos? Taxation of the digital economy at the crossroads Aleksandra Bal

By: Bal, Aleksandra.
Material type: TextTextSeries: IBFD's white papers.Publisher: Amsterdam IBFD 2018Description: 7 p.Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICOOnline resources: Click here to access online Summary: On 16 March 2018, the OECD presented its long-awaited interim report of the tax challenges arising from digitalization. The OECD stated that there is no consensus among countries on whether and to what extent changes to the current tax regime are needed; however, an agreement should be reached by 2020. In this White Paper, the author provides some comments on the recently issued interim report.
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Resumen.

On 16 March 2018, the OECD presented its long-awaited interim report of the tax challenges arising from digitalization. The OECD stated that there is no consensus among countries on whether and to what extent changes to the current tax regime are needed; however, an agreement should be reached by 2020. In this White Paper, the author provides some comments on the recently issued interim report.

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