Tax and the digital economy

”Will pillar one be the solution?”

Prof. Dr Hans van den Hurk

 “In this contribution, I will discuss the developments with respect to the digital economy and what it will mean for the international tax practice. The main focus will be on the 2019 reports since in those reports the OECD tries to find its way within solutions which have amongst others the characteristics of formulary apportionment. And, after being accepted, this would probably create the biggest change in international tax rules in close to 100 years.”