The Nexus Issue in Direct Taxation of the Digital Economy and Proposed Solutions within the context of the OECD Studies

Res. Asst. Sıla Adak*

The direct taxation of the digital economy is one of the heated debates among the actors of international tax policy and international tax law academia. This deep-rooted quarrel which desperately strives for a solution, has somewhat lost its origin and the trajectory of the quest has turned to the point where suggested solutions have no power to solve the case, i.e. erasing the nuance of finding a remedy to the taxation of “digital economy”. This blog post humbly tries to re-rotate the focus to the “nexus problem”; to evaluate the OECD’s proposed remedies in the light of its success in meeting the ends; and to call for a more targeted, more consensus-based, more simplistic, more principled way out.

Key words: International Taxation, Digital Economy, Direct Taxation, OECD, BEPS.

For the full text of this blog post in Turkish, please click here

*Kadir Has University, Law School, Department of Financial Law.