Economic Effects of Digitalization with Important Tax Consequences: Overview
摘要
Early on in its efforts to shore up the international tax system, the OECD sought to identify and catalog the transformative economic changes that digitalization has brought about. In this chapter, I summarize the OECD’s findings and extend its assessment to include other significant economic developments that digitalization has already precipitated and may yet portend, all of which have a direct bearing on the stability of the international tax system.