Skip to content Skip to footer
Search

Loading Results

Taxation of the globalisation and digitalisation of the economy

G20/OECD Inclusive Framework

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.

Unilateral measures

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.

{{filterContent.facetedTitle}}

{{filterContent.facetedTitle}}

{{filterContent.facetedTitle}}

{{filterContent.facetedTitle}}

Contact us

Stef van Weeghel

Stef van Weeghel

Leader, Global Tax Policy & Administration Network, PwC Netherlands

Tel: +31 (0) 88 792 6763

Will Morris

Will Morris

Deputy Global Tax Policy Leader, PwC United States

Tel: +1 202 213 2372

Edwin Visser

Edwin Visser

EMEA Tax Policy Leader, PwC Netherlands

Tel: +31 88 792 3611

Follow us