Policymakers across the world are currently enamored by tax policies that target digital companies, and there are many policy efforts projects that are currently running in parallel. First, the OECD has been working on an approach that we learned last week is expected to wrap up by mid-2021. Second, many countries have been moving unilaterally to adopt digital services taxes, equalization levies, and other policies that would change tax rules for digital companies. Third, the UN is working to change tax treaty language with special provisions for digital companies.

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