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Delivering the BEPS deliverables—the digital economy

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Published on: 25 September 2014

Published by a LexisNexis Tax expert

Table of contents

Original news
What are the origins of this particular Deliverable?
How does it fit into the broader BEPS strategy?
Have any aspects of this deliverable changed since it was initially put forward?
Has the OECD included any surprises?
How might this deliverable play out in practice?
What’s next?

Article summary

Tax analysis: The Organisation for Economic Co-operation and Development (OECD) issued its first recommendations on key elements of its co-ordinated action plan on base erosion and profit shifting (BEPS) on 16 September 2014. Francesco Guelfi, partner, and Giuseppe Franch, senior associate at Allen & Overy in Milan, look at the recommendations around the tax challenges posed by the digital economy.

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