Harmonized Taxation of the Digital Economy Remains Elusive: Financial Data about US MNEs Speaks for Itself

Despite more than 15 years of efforts, the OECD and UN have not been able to produce globally accepted measures to tax the digital economy. The United States dominates the sector and risks significant tax losses, creating a global divide. With the OECD’s plan stalled, the UN is leading new efforts, but a solution remains distant and is unlikely before 2027.