The OECD’s inclusive framework on the challenges arising from the digitalisation of the economy, a revolution unfolding?

Details

Supervisors

Hindriks, Jean

Faculty

Faculté des sciences économiques, sociales, politiques et de communication

Degree label

Master [60] en sciences économiques, orientation générale

Abstract

The digitalisation of the global economy has called into question the century-old principles of international taxation. The dematerialisation of activities, associated with this profound revolution, has exacerbated the risks of base erosion and profit shifting. The supranational authorities have made this issue a priority by developing a legislative arsenal to respond to the challenges raised by the digital economy. The OECD has particularly distinguished itself by adopting, in 2021, an inclusive framework designed to provide a solution to these same challenges. This paper will provide an opportunity to take a detailed look at the changes brought about by this piece of legislation, and to address its sharp and controversial points.