PwC comments on latest OECD tax proposals

Oct 09, 2019

Commenting on the OECD proposals to address tax challenges from the digitalisation of the economy, David Murray, international tax policy director at PwC, said:

“Constant technological change and evolving ways of doing business are fundamentally changing our economy, and have contributed to increased focus on the impact of digitalisation and globalisation on the corporate income tax base, the tax system itself, and its place in the broader economy.

“The OECD Secretariat’s proposals bring together a number of ideas about how to address a diverse range of challenges on which 134 countries involved in multilateral discussions are trying to reach agreement. Further complementary proposals are expected later in the year on mechanisms to implement global minimum taxes.

“If agreed the proposals announced would represent the biggest change in the international tax regime since it was agreed in the 1920s and fundamentally alter the balance of taxing rights between countries. It is right that the OECD and all countries involved consult widely to avoid fragmentation, and ensure that a coherent and forward looking solution is reached.”


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