This week, our Stockholm office submitted its comments to the OECD’s Public Consultation Document “Addressing the Tax Challenges of the Digitalisation of the Economy”.

The attribution of non-routine intangible return to the market jurisdictions, as proposed in the Marketing Intangible Proposal, may represent a profit shifting without any link to the value creation process in MNE groups, to the detriment of the jurisdiction actively involved in the DEMPE of intangible assets.

Read our comments

Read the OECD Public Consultation Document

For further information, please contact Hendrik Fügemann or Vincenzo Zurzolo