The taxation of digital business is proving a tough nut to crack

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. How can tech giants avoid large tax bills?

  2. What were the OECD's 'two pillars' for further discussion?

  3. What are the 'nexus' rules?

  4. Why has it become important that the OECD solves this problem soon?

  5. How has the UK decided to deal with this tax issue in the interim?

  6. Why is the US not keen on these proposals?

  7. Why might the headquartering in Ireland of many large US tech companies prove problematic for the EU in seeking to address this issue?

  8. Why are many countries seeking to address this issue unilaterally?

  9. What factor makes it likely that Australia will deal with this issue soon?

  10. When is the OECD's final report or proposals due?