Digital taxes – who will feel the pain?
It would be a mistake to assume that the digital tax measures being discussed at OECD and EU level will be limited to particular business sectors. After all, the digital economy is increasingly becoming the economy itself, as the OECD and many others have pointed out. Which also explains why the OECD has stopped calling it the ‘digital economy’ and now refers to the ‘digitalised economy’. It would also be a mistake to assume that those measures will be limited to ‘digital’ bu