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OECD’s consultation on the tax challenges of digitalisation

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The OECD has issued its public consultation document on taxing the digital economy. The paper sets out three proposals for revising the profit allocation and nexus rules: user participation; marketing intangibles; and significant economic presence. The document also sets out two proposals to address global anti-base erosion by ensuring that internationally operating businesses pay a minimum level of tax, namely: an income inclusion rule; and a tax on base eroding payments. The aim is to find an international consensus. Given the unilateral actions of countries introducing their own stand-alone solutions, time is short.

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