This article analyzes taxation challenges in the digital economy and highlights OECD reform proposals, suggesting international cooperation is key to a fair tax system.
The article discusses the main challenges related to the taxation of income generated in the digital economy. Digital business models, based on user data and global operations, undermine the traditional rules of tax nexus, leading to base erosion and tax avoidance by multinational corporations. The author analyzes current legislative approaches, such as unilateral digital services taxes and OECD proposals, including the global minimum tax concept. The article emphasizes that an effective reform requires international cooperation and support for developing countries to ensure a fair and balanced tax system in the digital age.
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Mariusz Sokołek (2025) studied this question.
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