Following the agreement between France and the United States on a “common global framework” to avoid American sanctions in retaliation for the French ‘GAFA’ tax (see EUROPE B12409A15), Paris and Washington announced an agreement on “the basis for work at the OECD on digital taxation” in Davos on Thursday 23 January.
“This work base should allow us to get to work at the technical level to look at the different options on the taxation of digital activities as early as next...