The OECD's Global Anti-Base Erosion Proposal Raises Many Questions

The Organisation for Economic Cooperation and Development (OECD) recently released a public consultation document titled, “Addressing the Tax Challenges of the Digitalisation of the Economy.” The document includes a proposal for what is essentially a global minimum tax regime for multinational businesses. In this insight, Jeff VanderWolk, Tax Strategy & Benefits Practice Partner, responds to this peculiar addition to the OECD’s program of work on tax and digitalization.