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Taxation in a Global, Digital Economy: Recent Developments

By Jordan E. O'Connell
November 28, 2018
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In the most recent edition of the Tax Strategy & Benefits Newsletter, our colleagues address international efforts to find a consensus on the tax challenges arising from digitalization of the global economy.
The G20/OECD Base Erosion and Profit Shifting (BEPS) Project has so far failed to find an international consensus.  That delay and lack of progress has led others to explore alternative paths. The European Union, in particular, has sought to lead the way in defining the problems and formulating the answers.  The Tax Strategy & Benefits Newsletter considers the status of the EU’s interim and long-term proposals, and discusses the reasons for, and nature of, the opposition to those proposals that are emerging, primarily from the US.  The Newsletter also covers developments in three other jurisdictions – Spain, the UK and Australia – each of which have shown a willingness to act unilaterally to tax digital businesses.  Finally, our colleagues provide a brief overview of the likely road ahead, emphasizing that while interim measures may ameliorate immediate public concern in the short-term, they will not resolve the long-term issue of identifying the optimal location for taxation in an ever-changing global economy.
The newsletter may be accessed on our website or by clicking the link below:

  • Posted in:
    Corporate & Commercial
  • Blog:
    Global Supply Chain Law Blog
  • Organization:
    Squire Patton Boggs
  • Article: View Original Source

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