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The OECD’s four proposals to tax the digital economy

Alexander Hartley
February 14, 2019
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The leading proposal in the OECD’s two-week consultation on four possible approaches to taxing the digital economy focuses on marketing intangibles, expanding the number of businesses that could fall under its scope.

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Alexander Hartley
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Alexander reports on indirect tax matters, BEPS, and related tax disputes. He is ITR’s main reporter on efforts to tax the digital economy, including digital services taxes and attempts at a multilateral reform of corporation tax.
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