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Law

Addressing the tax challenges of the digitalisation of the economy

An update on recent global developments
Thursday 22nd July, 2021
6:00pm - 7:00pm
Online
Free
Get Tickets

Since 2013, the Organisation for Economic Co-operation and Development (OECD) has noted that the digitalisation of the economy presents important challenges for international taxation. These challenges were one of the main areas of focus of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Action Project.

These challenges relate to how taxing rights on income generated from cross-border activities in the digital age should be allocated among countries and how BEPS issues can be addressed through a global minimum tax. Through the Inclusive Framework on BEPS, around 140 jurisdictions have been working together towards achieving a consensus-based solution to these challenges by mid-2021. This lecture will address recent global developments, including developments at the G7 and G20.

This event is the inaugural lecture of The Ann O’Connell Distinguished Tax Lecture Series. The lecture series is named in honour of Professor Ann O’Connell who is retiring from the Law School after teaching for 40 years, in recognition of her contribution to the Law School, her scholarship and the teaching of taxation in the JD, LLB and LLM programs.

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