OECD © Flickr/Patrick Janicek

Tax challenges of the digitalisation of the economy

The Organisation for Economic Cooperation and Development (OECD) is tasked with developing a consensus-based solution to the tax challenges of the digitalisation of the economy by the end of 2020. Since the proposed reform of the international taxation system cannot be limited to the “digital economy”, the consequences of the proposals must be considered carefully.

Pillar One: reallocation of taxing rights

Pillar Two: global effective minimum taxation