In October 2019, we published a summary of some of the key challenges posed to existing tax systems by the internet. At that time, the Organisation for Economic Co-operation and Development “OECD” had intended to build a broad consensus on the way forward by the middle of 2020. The COVID pandemic has delayed this but July 2021 has seen major progress and the OECD hopes to finalise a detailed implementation plan by October 2021, following endorsement by the G7 and G20. This article provides a brief summary of the key proposals which will fundamentally change the way the international tax…
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