Addressing the tax challenges of the digitalisation of the economy has been a longstanding area of focus of the OECD/G20 Base Erosion Profit Shifting (BEPS) project. It was one of the 15 Actions that formed part of BEPS package adopted in 2015. At the time, the OECD said that it would come back to address the tax challenges of the digital economy in 2020 after reviewing the implementation of the other BEPS measures.
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