Case 4 – Taxation in the Digital Era



PART I. Timeline on digital taxation decisions in EU

PART II. OECD framework on international taxation reform

1) OECD/G20 Base Erosion and Profit Shifting. Action.1 Tax Challenges Arising from Digitalisation

2) Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy

3) OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax

PART III. EC documents on taxation regulation

1) Consolidated text: Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market

2) International taxation: Council reaches agreement on a minimum level of taxation for largest corporations

PART IV. Big4 auditing companies’ websites – country tax summaries



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