Taxing the Digital Economy - OECD Proposed Pillar One Unified Approach
Taxing the Digital Economy - OECD Proposed Pillar One
Our digital tax specialists discuss the latest on the OECD’s digital tax reforms, and the proposed unified approach on Pillar One.
On 7 November, our digital tax specialists, Melissa Geiger, Matthew Herrington and Kirsty Rockall, hosted a webinar on the OECD’s proposal for a ‘unified approach’ to the nexus and profit allocation challenges arising from the digitalisation of the economy (Pillar One). In this one-hour webinar, we provided an update on the OECD’s efforts so far.
The webinar came after the OECD Secretariat’s publication of a consultation document on 9 October reflecting the latest developments in the OECD’s work, which was discussed at the OECD conference last week (21-22 November). The webinar addressed:
- BEPS 2.0: review of the journey so far;
- Key forces at work;
- Overview of the ‘Unified Approach’ under Pillar One;
- Potential impact and practical considerations; and
- What comes next?
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