Tax Rules The OECD says there's a growing likelihood of new global tax rules being agreed next year, in order to make sure digital giants (and other multinationals) pay their fair share. The key issue will be determining where the companies get taxed—right now it's generally about where their headquarters or assets are, but the idea is to levy tax where sales and services are delivered. A U.S.-led plan would "limit the opportunities for companies to shift profits from high to low tax jurisdictions." Financial Times