2019-10-10
OECD proposal on digital economy taxation re-allocates some profits and corresponding taxing rights to countries where MNEs have markets but no physical presence ("nexus" rules); and determines portion of profits taxed ("profit allocation" rules) http://www.oecd.org/... via @OECD
Financial Times
OECD countries unveil proposals to tax giant multinationals, especially tech giants, after months of negotiations, cracking down on the use of tax havens
Financial Times :