OECD's Interim Digital Taxation Report Has Few Answers

Law360 (March 16, 2018, 11:10 AM EDT) -- The Organization for Economic Cooperation and Development's highly anticipated interim report on taxation in the digital economy, released Friday, delivered few answers, admitting a wide gulf between countries on the vexing issues of how to track and tax value in an online, cloud-based economy.

The report expressed optimism that a framework would be agreed upon by 2020, the deadline the OECD had set in its 2015 Base Erosion and Profit Shifting, or BEPS, Report. And while not endorsing "interim measures" countries may pursue in the meantime, the report outlined parameters for short-term fixes should countries pursue them.

"The report will show...

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