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Featured submission: Institute’s submission Response to the OECD Consultation on the Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two

Tax Challenges of Digitalisation

In January 2017, the OECD Task Force on the Digital Economy was given a renewed mandate for their work on tax and digitalisation. As part of this work, the OECD held a public consultation in October 2017 to consider the tax challenges of digitalisation. The OECD Task Force on the Digital Economy published their interim report on Tax Challenges Arising from Digitalisation on 16 March 2018. Read about the background to the Task Force’s work on taxing the digital economy.

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BEPS

On 5 October 2015, the Organisation for Economic Co-operation and Development (OECD) released the final package of measures under the Base Erosion and Profit Shifting (BEPS) project.  Read about the background to the BEPS project.

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