Pillar 1 of the Inclusive Framework’s Work Programme: The Effect on the Taxation of the Digital Economy and Reallocation of Taxing Rights

Abstract

This article considers the challenges of the digital economy and the “Programme of Work” under the Inclusive Framework in respect of the OECD/G20 Base Erosion and Profit Shifting initiative. It focuses on the reallocation of taxing rights (“Pillar 1”) and the three methods with regard to the new nexus.