Digitalization of the Economy and International Taxation

Project Members

In 2021, the OECD/G20 agreed on a novel and historic “solution” to the perennial tax conundrums of today’s digitalized economy, where high-value intangibles are gaining prominence. The solution would introduce taxation of consolidated profits of profitable large MNEs (focusing on the global top 100) and a 15% global minimum tax. An ambitious timetable for implementation by 2023 has been published.

This research project, whose members include tax law scholars and policymakers who are familiar with the practical aspects of taxation, aims to contribute to the countries’ response to the agreed solution by specifically analyzing policy and technical issues required in incorporating the solution into treaties and domestic tax laws.

We will also address general taxation issues in the digital economy and respond to the interests of citizens and businesses by promoting discussion on international taxation in Japan.

Principal Investigator

岡直樹/Naoki Oka

Naoki Oka



森信 茂樹/Shigeki Morinobu

Shigeki Morinobu


(Alphabetical order)