The Organization for Economic Cooperation and Development (OECD) has identified the tax challenges arising from the digitalization of the economy as one of the main areas of focus of the Base Erosion and Profit Shifting
Continue Reading Announced, proposed and implemented: Developments in Digital Services Tax in key European jurisdictions

The OECD Secretariat has issued updated guidance on the tax treatment of the cross-border working arrangements impacted by the COVID-19 pandemic. Its tax scenarios address creation of permanent establishments, interruption of construction sites, changes in
Continue Reading OECD publishes guidance on the tax impact of cross-border working arrangements during the COVID-19 pandemic