The OECD “Unified Approach"

In the course of the last years, the OECD extensively dealt with tax issues generated by the increasing digitalisation of business models. While the focus on BEPS action 1 was clearly on the taxation of “digital business", the OECD constantly enlarged the potential scope of its contemplations via “digitalised businesses" and finally ended up with a focus on “consumer-facing businesses" in the recent Secretariat Proposal of a “Unified Approach" under Pillar One.