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Proposal issued for unified approach to certain tax challenges of digitalization

  • OECD (Organisation for Economic Co-operation and Development) Image

Oct 09, 2019

On October 9, 2019, the Organisation for Economic Co-operation (OECD) released a proposal that seeks to harmonize aspects of three initial proposals to develop a possible new approach to address the nexus and profit allocation challenges arising from digitalization.

As part of the ongoing work of the G20/OECD Inclusive Framework on Base Erosion and Profit Shifting ("Inclusive Framework"), the OECD released a public consultation document containing a Secretariat Proposal for a "Unified Approach" under Pillar One. This follows on from the program of work issued on May 31, 2019, and seeks to harmonize aspects of the three initial proposals around user participation, marketing intangibles and significant economic presence in order to develop a possible new approach. It does not, at this stage, have consensus political support from the more than 130 governments participating in the Inclusive Framework.

Review a summary on Deloitte Tax's website.

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