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Brussels, 07 October 2019
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WK 10921/2019 INIT
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WORKING PAPER
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MEETING DOCUMENT
From:
Presidency
To:
Working Party on Tax Questions (Digital Taxation)
Subject:
Tax challenges arising from digitalisation
Delegations will find attached a document in view of the Working Party on Tax Questions (Direct
Taxation - Digital) on 11 October 2019.
WK 10921/2019 INIT
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EN


7.10.2019 
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1 Background 
1. OECD’s  Programme  of  Work  to  Develop  a  Consensus  Solution  to  the  Tax
Challenges Arising from the Digitalisation of the Economy (PoW) was adopted at
the Inclusive Framework on BEPS (IF) at its May 2019 meeting. It was endorsed
by the G20 ministers at their meeting on 9 June 2019.
2. PoW includes Pillar 1 and 2 proposals. Pillar 1 focuses on the allocation of taxing
rights  and  seeks  to  undertake  a  coherent  and  concurrent  review  of  the  profit
allocation  and  nexus  rules.  In  the  background  of  Pillar  1  there  are  different
proposals  (user  participation,  marketing  intangibles  and  significant  economic
presence) made by some IF members. The PoW includes different approaches
(the modified residual profit split method, the fractional apportionment method
and distribution-based methods) that need to be explored. Pillar 2, on the other
hand,  includes  a  Global  anti-base  erosion  proposal  (GloBe)  and  explores  the
possibilities for other jurisdictions to apply the rules when income is taxed at an
effective  rate  below  a  minimum  agreed  rate.  The  OECD  work  is  aimed  at
achieving a consensus-based solution by the end of 2020.
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