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Expert Analysis

OECD Continues Quest For Digital Tax Solution

By Amanda Cooper and Hyowon Lee ( February 6, 2019, 12:23 PM EST) -- The Organization for Economic Cooperation and Development has issued a policy note addressing the tax challenges of the digitalization of the economy under its action plan with respect to base erosion and profit shifting, or BEPS. The note follows the 2015 OECD BEPS Action 1 Report and the 2018 OECD Interim Report on tax challenges arising from digitalization, which provided an analysis of value creation across business models in a digital economy and noted that a final report will be provided in 2020 with an update in 2019....

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