Ten of the most frequently made comments on the OECD’s latest digital tax consultation*
Mandatory and binding arbitration as well as enhanced dispute prevention measures must accompany any change to market nexus and profit allocation rules. Any solution to market allocation of taxing rights should apply equally to losses. Wait for implementation and full impact of BEPS actions and US tax reform. Unilateral market taxation measures are a bad thing because they lead to distortions, compliance burdens, and double taxation. There should be no ring-fencing, but on th