With its new proposal (published October 9), the OECD tries to answer one burning question:

How can profits and corresponding taxing rights on cross-border activities performed by multinationals be (re)allocated to cope with the ever-changing business models of the 21st century?

The OECD’s objective is to build a consensus by the end of 2020 on international tax challenges arising from the digitalization of the economy and the remaining BEPS issues. This proposal is set to change some fundamentals of the current international tax system, in particular, the notion of permanent establishment and the arm’s length principle... click here to read more.