On Tuesday 15 October 2019, the Australian Financial Review published an opinion piece, by contributor: Grant Wardell-Johnson, entitled: Global tech needs a global tax. There is a path now. This comments on the consultation document issued by secretariat of the OECD’s Task Force on the Digital Economy, for a Unified Approach in modifying the current international business tax rules to address the digitalisation of the global economy. Sound boring (blah blah blah??) – it’s not and it may well succeed, globally, allowing destination markets to tax economic activity within their borders (the friendless Unitary Tax, of the 1980’s, might be reborn).
See below for the article.