The inaugural Ann O'Connell Distinguished Tax Lecture was delivered online on Thursday 22 July 2021, by David Bradbury from the Organisation for Economic Co-operation and Development.
The inaugural Ann O'Connell Distinguished Tax Lecture was delivered online on Thursday 22 July 2021, by David Bradbury. The Q&A portion was moderated by Sue Williamson, Partner at Holding Redlich and lecturer at Melbourne Law School.
Taxing the Digital Economy Addressing the tax challenges of the digitalisation of the economy: An update on recent global developments.
Since 2013, the Organisation for Economic Co-operation and Development (OECD) has noted that the digitalisation of the economy presents important challenges for international taxation. These challenges were one of the main areas of focus of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Action Project.
These challenges relate to how taxing rights on income generated from cross-border activities in the digital age should be allocated among countries and how BEPS issues can be addressed through a global minimum tax. Through the Inclusive Framework on BEPS, around 140 jurisdictions have been working together towards achieving a consensus-based solution to these challenges by mid-2021. This lecture will address recent global developments, including developments at the G7 and G20.
This event is the inaugural lecture of The Ann O’Connell Distinguished Tax Lecture Series. The lecture series is named in honour of Professor Ann O’Connell who is retiring from the Law School after teaching for 40 years, in recognition of her contribution to the Law School, her scholarship and the teaching of taxation in the JD, LLB and LLM programs.
David Bradbury is the Head of the Tax Policy and Statistics Division of the Centre for Tax Policy and Administration at the OECD.
David joined the OECD in April 2014, where he leads a team of economists, lawyers and statisticians who are focused on delivering high quality economic analysis and tax policy advice, and providing internationally comparable tax data and statistical analysis.
David was a key contributor to the delivery of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project and its implementation. He is part of the OECD team currently working with members of the Inclusive Framework on BEPS as part of global efforts to secure a consensus-based global solution to the tax challenges arising from the digitalisation of the economy.
Prior to joining the OECD, David was a lawyer, a Member of the House of Representatives in the Australian Parliament, and served in ministerial office, including as Australia’s Assistant Treasurer with responsibility for tax policy.