The Organisation for Economic Cooperation and Development (OECD) has been working as the Secretariat for the ‘Inclusive Framework’ (IF) of around 140 countries is addressing potential changes to the international tax system to reflect globalisation and digitalisation of the economy. The project has grown out of the Base Erosion and Profit Shifting (BEPS) work with the encouragement of the G20 group of countries, that also form part of the IF.
A number of countries have taken or are proposing to take unilateral action to introduce measures addressing the digitalisation of their economies. VAT/GST changes have often been introduced in line with recommendations made in OECD Guidelines, but those and similar sales taxes are included in the following graphic that seeks to show the spread of different measures (but not in the more detailed analyses below).
Some of the key developments are discussed in the two sets of items below, either in relation to the global developments (excluding VAT/GST changes, available on our subscription GlobalVATOnline service here) or in relation to turnover taxes and other domestic measures in particular countries.
Partner, PwC Brasil
Tel:  11 3674 2880
Tax controversy, PwC Brasil
Tel:  11 3674 2522
Senior Advisor, National Economics and Statistics, PwC United States
Tel: +1 202 744 2917
Partner, PwC Russia
Tel: +7 495 967 6236
EMEA Tax Policy Leader, PwC Netherlands
Tel: +31 88 792 3611