10/2019
OECD publishes proposal on taxation of multinational companies
Peter von Burg
On 9 October 2019, the Organisation for Economic Cooperation and Development (OECD) published a proposal to ensure that large and highly profitable multinational companies, especially IT companies, pay taxes.
The proposal is open for public consultation until 12 November 2019 and proposes that part of the profits should be taxable in the jurisdictions where the multinationals have their sales market. Furthermore, a minimum taxation of corporate taxes is under discussion.
The OECD Communication is available here. See also the report in the NZZ of 9 October 2019.
First publication:
www.taxlawblog.ch
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