Economic Impact Assessment on Tax Challenges Arising from Digitalisation

On the 20^th October 2020, the OECD hosted a webinar relating to tax challenges arising from the digitalisation of the economy as part of the BEPS inclusive framework. The webinar was presented by experts from the OECD's Centre for Tax Policy and Administration and Economics Department. It dealt with the methodology and estimates of the economic impact assessment in terms of the Pillar One and Pillar Two proposals which were published last week. Pillar One deals with nexus and profit allocation rules in light of the effective digital presence of MNEs and Pillar Two refers to the introduction of a global minimum tax to circumvent base erosion and profit shifting by MNEs. You may access the webinar by following this link: https://oecdtv.webtv-solution.com/7055/or/Webinar-Economic-Impact-Assessment.html