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The OECD’s interim report on tax and digitalisation

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The OECD inclusive framework (IF) on BEPS has issued its interim report on tax challenges arising from digitalisation. The key takeaways are: the commitment of the IF members to work together to develop an international solution for taxing the digitised economy; a focus on defining nexus and profit allocation rules that balance the views of three distinct opinion groups; and no recommendation of short-term measures.

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