Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti‑Base Erosion Model Rules (2026): Inclusive Framework on BEPS
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Addressing the tax challenges arising from the digitalisation of the economy has been a key priority of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system, recognising that existing rules were no...
