The digital economy challenges international taxation rules as businesses provide services to consumers around the globe while residing in only one state. The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting aims to create a harmonised framework for the taxation of international companies, including digital firms. The framework was agreed upon in October 2021 and currently counts 139 member jurisdictions, but it is yet to be implemented by governments across the globe. This threa...
Last update 18 Oct 2024
Read more The OECD/G20 Inclusive Framework on Base Erosion and Profit ShiftingPublished at 29 Oct 2024
The “DPA Digital Digest” series provides concise summaries of each economy’s digital policy. Based on the Digital Policy Alert database, we outline rules and enforcement cases in data governance, content moderation, competition, artificial intelligence, and domestic points of emphasis.
Published at 29 Oct 2024
The “DPA Digital Digest” series provides concise summaries of each economy’s digital policy. Based on the Digital Policy Alert database, we outline rules and enforcement cases in data governance, content moderation, competition, artificial intelligence, and domestic points of emphasis.
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