A Review of Comments on the Tax Challenges of the Digital Economy

Type

Journal

Author

Larking, B.

Country

International; OECD

Published Date

March 26, 2018

Issue

Bulletin for International Taxation 2018 (Volume 72), No. 4a/Special Issue

DOI

https://doi.org/10.59403/2dzz9sz

Document

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In this article, the author examines the comments received by the OECD on action 1 of the base erosion and profit-shifting project regarding the tax challenges of the digital economy.

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A Review of Comments on the Tax Challenges of the Digital Economy