A Seat at the Table: Thought Leaders Discuss OECD's Plans on Digital Economy Taxation

Global Roundtable is a regular series appearing in Tax Notes Federal, Tax Notes State, and Tax Notes International that brings together experts from each discipline to help advance the discussion of tax issues.

In the first installment, the authors discuss whether the OECD — in light of the universal disruption caused by the COVID-19 pandemic — should release its recommendations for taxing the digital economy this year. If it does, will state, federal, and international governments be prepared to act? If it does not, what steps can or should those governments take?

This article is intended for general information purposes only and does not and is not intended to constitute legal advice. The reader should consult with legal counsel to determine how laws or decisions discussed herein apply to the reader’s specific circumstances.

Peter A. Barnes is Of Counsel with Caplin & Drysdale in Washington and a senior fellow at the Duke Center for International Development at Duke University. H. David Rosenbloom is a Member with Caplin & Drysdale in Washington, director of the international tax program at New York University School of Law, and a member of Tax Analysts’ board of directors.