OECD countries and stakeholders gathered in Paris on March 13-14, 2019 for a “public consultation on the tax challenges of digitalization.” The countries at that meeting reaffirmed their commitment to finding a long-term solution to the digital tax question by 2020. In this context, it is worthwhile making two points. First, the OECD itself uses the term “tax challenges of digitalization” because it wants to get away from the idea that the international tax conversation is just about digital services or “highly digitalized business models.”
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