The Digital Economy Report 2019 on "Value creation and capture: Implications for developing countries" takes stock of recent trends in the global digital landsc

The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double

The OECD Digital Economy Outlook 2020 examines trends and analyses emerging opportunities and challenges in the digital economy. This third edition of the OECD

This report identifies seven policy dimensions that allow governments – together with citizens, firms and stakeholders – to shape digital transformation to