Design and Timing of Digital Tax Removal Key to Global Deal

Ending digital tax laws in individual countries is a key part of global tax overhaul efforts, but reaching that goal will require negotiators to tackle tough questions of how and when the measures should be rolled back.

The issue is critical to the success of the Organization for Economic Cooperation and Development’s years-long efforts to broker a global tax deal that would include a minimum tax for corporations and a method to allocate some multinationals’ profits differently to allow more countries to tax them.

Countries that have grown impatient with the pace of the international negotiations are taking steps to ...