The OECD has requested public comments on tax challenges raised by digitalisation. The OECD considered this issue in 2015 as part of the BEPS review and concluded that it would be difficult, if not impossible, to ‘ring-fence’ the digital economy from the rest of the economy for tax purposes. In 2015, the OECD also noted that digitalisation and the resulting business models do not generate unique BEPS issues, although some of the key features of digitalisation exacerbate BEPS risks.

Despite the conclusion following the BEPS review, the OECD has just launched a request for input on tax and digital businesses. Comments should be sent no later than 13 October 2017 to TFDE@oecd.org in Word format. A public consultation meeting on the tax challenges of digitalisation will also be held at the University of California, Berkeley on 1 November 2017 commencing at 9:30am. Digital tax is also top of the Ecofin agenda (see below).