In an era of unprecedented digital transformation, taxation of the digitalised economy is a leading topic on the global tax agenda.
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Digital transformations and technologies should be seen as an aid and not a hindrance to fair and efficient tax systems, argued participants at an international tax conference in Munich, Germany.
Recent months have seen governments around the world lay out proposals for taxing the digital economy. ICC recommends that any measures be developed on the basis of international tax rules and seek an alignment with global efforts.