This is an HTML version of an attachment to the Freedom of Information request 'Digital services tax'.


Brussels, 22 October 2019
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WK 11448/2019 INIT
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WORKING PAPER
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MEETING DOCUMENT
From:
Presidency
To:
High Level Working Party
Subject:
Tax challenges arising from the digitalisation of the economy
Delegations will find attached a document in view of the High Level Working Party (Taxation) on
28 October 2019. 
WK 11448/2019 INIT
LIMITE
EN

1(5) 
Tax challenges arising from the digitalisation of the economy 
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2(5) 
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1 https://www.oecd.org/tax/beps/programme-of-work-to-develop-a-consensus-solution-to-the-tax-challenges-arising-
from-the-digitalisation-of-the-economy.pdf 
2https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposal-unified-approach-pillar-one.pdf  

3(5) 
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