OECD unveils "Unified Approach" for Digital Economy taxation, proposes "profit-reallocation" to market jurisdictions

Oct 09,2019

OECD publishes 21 pages public consultation document titled "Unified Approach" under Pillar 1, says it advances international negotiations for fair taxation of digital companies; OECD proposal lays thrust on re-allocation of " some profits and corresponding taxing rights to countries and jurisdictions where MNEs have their markets. " ; OECD release says that the document bring together the common elements of "competing proposals", further outlines the rationale in...

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