Last week the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the digital era, or at least for one of the project’s two pillars. The proposal is designed to be “the basis for a negotiation that could result in a political agreement by mid-2020.” This agreement is to be made… Continue reading The OECD’s digital tax proposal: untangling the impact of ‘Pillar One’ on developing countries
Tag: Inclusive Framework
Response to the OECD consultation on taxation of the digital economy: taking the politics seriously
Yesterday I was part of a group of political scientists who made a submission to the OECD’s consultation on taxation of the digital economy. The text of our submission, also available as a PDF document, is below, first published on Rasmus Christensen’s website. The undersigned are a group of political science academics working on issues… Continue reading Response to the OECD consultation on taxation of the digital economy: taking the politics seriously
Martin Hearson 