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The Show Must Go On

The US and Europe are locked in a dispute over how to tax Big Tech. Can the OECD’s ambitious global tax treaty resolve the issue, or will it sink like the Titanic? In this blog post, I discuss the history of the dispute, and the challenges and prospects of the complex negotiations.
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Academic Political Scientists on International Taxation – OECD Digital Consultation Letter
A group of political science academics working on issues of international taxation have submitted a joint response to the OECD’s Public Consultation Document on ‘Addressing the Challenges of the Digitalisation of the Economy’. The full letter can be found here.