BEPS and Global Digital Taxation

9 Pages Posted: 11 Oct 2014

Date Written: September 15 2014


In 2013, the Organization for Economic Cooperation and Development (OECD) launched its base erosion and profit shifting (BEPS) project to inhibit aggressive international tax planning. Action 1 of the BEPS project requires the OECD to identify the main challenges that the digital economy poses for the application of current international tax rules and develop reforms to address these challenges. The article reviews related academic perspectives, and discusses how the digital world facilitates aggressive tax planning. It concludes that any new tax rules should apply broadly and neutrally to substantively similar economic activities from either the digital or traditional commercial world. In addition, the OECD should more carefully examine how Internet technologies can help enforce national tax laws to constrain aggressive planning.

Keywords: tax, international tax, digital economy, Internet

JEL Classification: E60, F30, F23, H20, K10, K34

Suggested Citation

Cockfield, Arthur, BEPS and Global Digital Taxation (September 15 2014). Tax Notes International, Vol. 75, No. 11, 2014, Available at SSRN:

Arthur Cockfield (Contact Author)

Queen's University - Faculty of Law ( email )

Macdonald Hall
Kingston, Ontario K7L 3N6 K7L3N6

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