Submission to OECD on The Digital Economy

A submission was made on 22 December 2013 to the OECD in response to their call for comments on the international tax implications of the digital economy. It was written by Sol Picciotto with comments and input from other members, and drawing also on a case study on tax-driven corporate restructuring presented at a meeting organised by the Trade Union Advisory Committee (TUAC) of the OECD. BMG Digital Economy submission