Addressing the tax challenges of the digital economy: OECD BEPS Action 1 Discussion Draft

By Joanne Dunne

On 24 March 2014, the Organisation for Economic Co-operation and Development (OECD) issued BEPS Action 1: Address the Tax Challenges of the Digital Economy (the ‘Discussion Draft’). Responses were due by 14 April 2014. This is Action Point 1 of the OECD’s 15-point Base Erosion and Profit Shifting (BEPS) Action Plan.

In this alert, we consider the main issues and options for taxation reform raised in the Discussion Draft.

The Discussion Draft canvases a number of the BEPS issues that arise from the growth of the digital economy…

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