OECD: Tax Challenges of the Digitalised Economy

22 Sep 2017 - 14 Oct 2017


The Organisation for Economic Co-operation and Development (OECD) has launched a public consultation on tax challenges raised by digitalisation, and the potential options to address these challenges. 

The request for input builds on an October 2015 report on Addressing the Tax Challenges of the Digiatal Economy, which noted that digitalisation and some of the resulting business models present some challenges for international taxation, but that it would be challenging, if not impossible, to separate the digital economy from the rest of the economy for tax purposes. 

Interested stakeholders are invited to submit comments on the impact of digitalisation on business models and value creation, challenges and opportunities for tax systems, and potential options to address the broader direct tax policy challenges of digitalisation. 

The OECD will also hold a public consultation meeting on the tax challenges of digitalisation, on 1 November 2017, at the University of California, Berkeley, USA.

To contribute to the consultation, visit the dedicated webpage.