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TPI 5, Oktober 2019, Seite 258

Profit Allocation in Digital Businesses

The OECD’s Reform Proposals and Their Impacts

Christoph Spengel und Christopher Ludwig

I first met Alfred Storck in 1993. We share the same roots: We both originate from Palatine and the well-respected Otto H. Jacobs was our academic supervisor. Over the years, we have become friends. Alfred Storck belongs to the most well-renowned and respected tax experts in the field of company taxation around the globe. It is a great honor for me to deliver a contribution to Alfred’s day-to-day work – transfer pricing. Together with Christopher Ludwig, I have chosen digital businesses.

1. Digitalisation and Tax Challenges

Digitalisation poses the largest disruption to business models since the industrial revolution. Academics and supranational organisations are confident about the positive impact of the digital transformation on society, economic prosperity, and innovative developments. However, the digital revolution has created considerable challenges for the existing system of corporate taxation. Among others, the OECD has been a big part of the ongoing discussion. In its 2018 Report on tax challenges arising from digitalisation, the OECD has affirmed three major challenges:

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