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Tax challenges of the digital economy – A review of the OECD’s proposed new approach

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Published on 01 Oct 20 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article critically examines the three proposals associated with the revised profit allocation and nexus rules contemplated by the OECD’s Inclusive Framework to address the challenges of the digital economy. The article broadly identifies the merits and limitations of these proposals and, where appropriate, offers recommendations to address clear deficiencies. In summation, the article reconciles that, while the proposals broadly serve their primary objective, further revisions are required to ensure that the implementation of any proposal is capable of consistent application across global businesses and jurisdictions.

Author profiles

Donovan Castelyn CTA
Donovan Castelyn, CTA, is the Co-Founder of the Curtin Tax Clinic, Australia’s first pro-bono tax clinic and the impetus for the National Tax Clinic Program and currently a Senior Industry Fellow - Taxation at the University of Tasmania (UTAs) and Director of the UTAs Tax Clinic. Donovan holds higher degrees and qualifications in both law and commerce, is admitted as a Lawyer of the Supreme Court of Western Australia and is recognised as a Chartered Tax Adviser and Chartered Accountant. Donovan is also pursuing his PhD in the field of financial and tax literacy and has previously been recognised as one of Australia’s leading young tax professionals received the Tax Adviser of the Year Award for Emerging Tax Stars in 2020. - Current at 12 July 2023
Click here to expand/collapse more articles by Donovan Castelyn.
Stephanie Toutountzis
Stephanie is Manager, Corporate & International Tax, BDO Perth.
Current 22 October 2020

 

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