Digitalization of the Global Economy and the OECD Reform of MNE’s Corporate Income Tax : Background, Challenges, and Issues
This chapter explores key developments in international tax law amid the digitalization of the global economy. It examines challenges in taxing multinational enterprises (MNEs) and the OECD’s reform efforts under “Pillars One and Two”. The current tax system, designed for a pre-digital era, struggles to capture revenue from digital businesses, enabling profit shifting to low-tax jurisdictions and
