The OECD released the Programme of Work to Develop a Consensus Solution to the Tax Challenges Arisin

Following the efforts begun in 2015 with the report “Addressing the Tax Challenges of the Digital Economy, Action 1”, the OECD recently published a new program of work oriented to discuss the new approaches towards taxation in digital era. Among other challenges, the program identifies two main pillars that need to be addressed in order to establish an appropriate policy framework for taxation in 2020. The first pillar is about the need to transform the laws governing Revised Nexus and Profit Allocation Rules. The second pillar, proposes a new Global anti-base erosion policy that aims to coordinate jurisdiction’s rights over taxes. These two pillars share the concern that globalization has i

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