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Tax on the digital economy and intangibles: a view from industry

The actions under consideration by the OECD as part of its BEPS action plan should go a long way towards correcting any misallocation of profits resulting from the digital economy. If the OECD concludes that the allocation of taxes is still not equitable a system of revenue-based charges in the source jurisdiction and credit in the home may give workable mechanics. The potentially insoluble aspect is how to draw boundaries which hit the target but not the general use of digital functionality.

Tax Journal has kindly published a paper I have written concerning the base erosion and profit shifting (BEPS) process and related issues. My focus is on issues associated with the digital economy and intangibles. That includes consideration of some related withholding tax and foreign tax credit issues which are...

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