Taxing the Digitalising Economy
During 2019 and 2020, governments of over 130 countries, led by the OECD and G20, are considering radical reforms to international rules that shape the taxation of multinational companies. Originally a response to the political outcry when it was reported that large companies such as Google and Facebook pay little tax in many countries in which they operate, it has become an agenda for potentially radical reform to adapt a century-old set of tools to the 21st century economy. ICTD’s work on this topic supports research and debate to help low-income countries navigate a fast-paced and technically complex agenda with a lot at stake.
If you would like to suggest material for our list of key resources or contribute a piece of commentary, please get in touch with us at info@ictd.ac
Blogs:
When work on the taxation of the digital economy kicked off as part of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project in late 2018, there seemed to be a broad agreement that international tax rules needed an overhaul to successfully tax billion dollar tech giants like Amazon, Google and Facebook. Key to this…
The increased emphasis on the role of sustainable financing to support the realisation of the Sustainable Development Goals (SDGs) in 2015 underscored a renewed initiative to enhance domestic resource mobilisation (DRM), especially in developing countries. Under target 17.1 of the SDGs, countries committed to strengthen DRM through international support to developing countries to improve, in…
News and Events:

Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ‘Inclusive Framework’. Official documentation emphasises that all countries participate on an ‘equal footing’, but some participants and observers…

A virtual roundtable discussion on deepening the inclusiveness of global tax negotiations. Since 2013, the formal structure of global corporate tax policymaking has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the OECD/G20 ‘Inclusive Framework’ (IF) on Base Erosion and Profit-Shifting…