Digitalisation Of The Economy
Addressing the tax challenges raised by digitalisation is currently the top priority for the Inclusive Framework, and has been a key area of focus of the BEPS Project since its inception. This work has delivered several important outputs covering both direct and indirect tax issues. In July 2021, over 130 member jurisdictions of the Inclusive Framework, representing more than 90% of global GDP, joined an agreement for a two-pillar solution to address the tax challenges arising from the digitalisation of the economy.
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