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By Oliver R. Hoor *
On 19 July 2013, the OECD published its Action Plan on Base Erosion and Profit Shifting (the “BEPS Action Plan”) which states that “the spread of the digital economy also poses challenges for international taxation”. On 24 March 2014, the OECD released an 81 page discussion draft for public consultation which addresses the tax challenges of the digital economy (the “Discussion Draft”). The OECD received more than 60 public comments in response to the Discussion Draft. This article provides an overview of the Discussion Draft and analyses some of its most critical aspects.
I. Introduction
For a number of years the taxation of e-commerce has been subject to a controversial debate. Action 1 (of 15) of the BEPS Action...
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