{
  "node_id": "oecd-beps-action-1-digital-economy-2015",
  "title": "Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2025-10-05",
  "bluf": "This OECD/G20 report analyzes tax challenges from digitalization and proposes options to adapt international tax rules, focusing on nexus, withholding taxes, and VAT/GST. Its most widely adopted recommendation, detailed in Chapter 9, is the International VAT/GST Guidelines for collecting tax on cross-border B2C supplies of services and intangibles based on the destination principle.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "oecd-corporate-governance-principles",
    "eu-dac6-mandatory-disclosure-2018"
  ],
  "primary_citations_count": 6
}