The OECD recently published a report outlining eleven recommendations for developing tax policy for the digital economy. The recommendation included a warning against tax policy which ring-fences the digital economy and also counselled against fragmentation in international taxation noting that “the OECD is the only organization that garners global support, and an agreement should reflect and balance the concerns of all nations – large and small, developed and developing, importers and exporters.”

The OECD Task Force on the Digital Economy published an interim report in March 2018 and a final OECD report is due for publication in 2020.