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Tax Implications of Business Digitalization in Multinational Enterprises: A Comparative Study of OECD and EU Countries

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Comparative study highlights tax disparities for multinational enterprises amid digitalization, suggesting OECD and EU reforms.

Digitalization of multinational enterprises results in profit shifting, complicating taxation across borders.
OECD and EU proposals aim to create a fair tax system, seeking to address challenges in corporate profit taxation.
The analysis reviews how digital businesses rely on intangible assets, evading taxation in non-presence jurisdictions.
Efforts to ensure international tax harmonization may promote economic justice and curb base erosion risks.

Hak et al. (2025) studied this question.

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View Full Paper

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Authors

Comparative study highlights tax disparities for multinational enterprises amid digitalization, suggesting OECD and EU reforms.

Digitalization of multinational enterprises results in profit shifting, complicating taxation across borders.
OECD and EU proposals aim to create a fair tax system, seeking to address challenges in corporate profit taxation.
The analysis reviews how digital businesses rely on intangible assets, evading taxation in non-presence jurisdictions.
Efforts to ensure international tax harmonization may promote economic justice and curb base erosion risks.

Hak et al. (2025) studied this question.

View Full Paper

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