The OECD's Digital Tax Proposals Explained
9/17/2014 3:47:00 PM
The Organization for Economic Cooperation and Development (OECD) on September 16, 2014, released its long-awaited report on the tax challenges of the digital economy. Of the seven base erosion and profit shifting (BEPS) 'deliverables' released so far, this report is unique in that it deals squarely with both direct and indirect tax matters. It aims to provide a foundation for the development of several other Actions, forming a fundamental element of the OECD's Action Plan.
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