Taxing digital presence: do we need a digital services permanent establishment in the OECD model?
As part of BEPS Action 1 concerning the digital economy, the OECD identified two major trouble areas: (i) deciding which state should be able to tax, and (ii) developing allocation mechanisms[i]. Although Action 1 has not led to amendments to… Read moreTaxing digital presence: do we need a digital services permanent establishment in the OECD model?
