On March 6th, the Organisation for Economic Co-operation and Development (OECD) welcomed stakeholder inputs on key questions regarding the substance and design of these future policies, set to shape the global tax regime for years to come. In response, a group of academic political scientists, including several COFFERS researchers, sent a comment letter to the OECD. The comment letter draws on the researchers’ work and the political science literature more broadly to sketch out critical considerations for the international community in meeting the tax challenges of digitalization.
