1335 results (download list)
Sort by
Bulletins, Reports and Submissions Irish Tax Institute
The Institute submission emphasised the need for international consensus to adopt a long-term solution which works for both the digital and wider economy. The Institute highlighted that it is too early in the implementation of the BEPS project and ATAD to assess the BEPS risks that may persist in the digital economy under a post-BEPS taxation framework. The Institute recommended that the European Commission continues to work within the OECD BEPS framework to build an international consensus on the taxation of the digital economy, rather than taking unilateral steps to tax digital businesses