Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop

This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing th

The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because t

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.