With the emergence of new digital business models, the effectiveness of international tax law is increasingly disputed. The discussion whether tax law is still capable of taxing digital business models correctly and fairly is also being further ignited by US corporations. The OECD is working intensively on a global proposal to be able to tax digital corporations now in market states as well. The following research question “Which challenges arise upon the taxation of digital business models and which global tax standards are proposed by the OECD in relation to the taxation of digital business models?” is answered by this thesis.
This bachelor thesis illustrates that the basic concepts of international tax law are no longer able to effectively tax digital business models. The OECD’s proposed solution revolutionizes international tax law and increasingly turns away from the concept of physical presence. The proposal will lead to a shift of taxation substrate towards market states. The OECD’s Unified Approach is capable of reducing and solving existing problems in the taxation of the digital economy.

Keywords: Digital Business Models; international corporate taxation; Unified Approach; global tax standards.

DOI:  https://doi.org/10.5282/jums/v6i1pp190-236