Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Cécile Brokelind

Year of publication:	2026
Authors:	Brokelind, Cécile
Published in:	Taxation in the Digital Era : Economic, Legal, and Policy Challenges. - Cham : Springer Nature Switzerland, ISBN 978-3-031-93365-3. - 2026, p. 105-124
Subject:	Corporate income tax \| EU Tax Law and Tax competition \| European Union Tax Law and Tax competition \| Tax coordination \| The OECD BEPS inclusive framework \| The Organisation for Economic Co-operation and Development Base Erosion and Profits Shifting inclusive framework \| Steuerwettbewerb \| Tax competition \| OECD-Staaten \| OECD countries \| Internationales Steuerrecht \| International tax law \| Multinationales Unternehmen \| Transnational corporation \| Körperschaftsteuer \| EU-Staaten \| EU countries \| Steuererhebungsverfahren \| Taxation procedure \| Steuerrecht \| Tax law \| EU-Steuerrecht \| EU tax law \| Unternehmensbesteuerung \| Corporate taxation \| Steuerharmonisierung \| Tax harmonization \| Gewinnverlagerung \| Income shifting \| Digitalisierung \| Digitization \| Steuervermeidung \| Tax avoidance

Type of publication:	Article
Type of publication (narrower categories):	Aufsatz im Buch ; Book section
Language:	English
Other identifiers:	10.1007/978-3-031-93365-3_5 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

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