Taxing the digital economy – the end of the (tax) world as we know it?

Questions remain as to whether the current international tax framework is sufficiently flexible to address the ever-evolving digital economy.

Nations are now grappling with a series of issues and shocks which have been emerging for decades but which are now crystallising given their scale of impact.The ‘digital economy’ has been a feature of commerce for many years and, while there has been an acknowledgement of the global community of issues from privacy to transparency (for example, EU’s mandatory disclosure rules referred to as DAC6) as needing a global lens, there has been, in recent years, considerable growth in the voices cal...

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Authors: Simon Thorp, John Locke,

Published Date: 26 March 2020