International tax frameworks: Assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown

Abstract

This article provides an assessment of the new international tax framework for taxing the digital economy as proposed by the OECD/ Inclusive Framework. In this critique of the new regime, the author refers to the prospective new international tax architecture as the “2020s compromise”, as opposed to the currently applicable “1920s compromise”.