DCO数字合作组织：2022数字税收：OECD与联合国提案的比较研究报告

The digital economy has transformed the way businesses operate and has posed challenges to traditional international tax rules. These challenges include the mobility of the digital economy and its heavy reliance on intangible, digitalization’s exacerbated base erosion and profit shifting (BEPS) issues, and the existing international tax rules.