The OECD's proposals for the taxation of the digital economy

Tomoko Ikawa and Gary Barnett’s article for LexisNexis setting out the OECD’s plans to find a global solution for the taxation of the digital economy.

The G20 has endorsed the Organisation for Economic Co-operation and Development’s (OECD) programme of work for reaching agreement on an international approach to taxing activities of multinational enterprises in the digital economy. Tomoko Ikawa (Partner (non-lawyer)) and Gary Barnett (senior PSL), Simmons & Simmons, discuss the OECD’s far reaching and controversial proposals in this area.

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