Tax Challenges Arising from Digitalisation - Interim Report 2018 : Inclusive Framework on BEPS / Organisation for Economic Co-operation and Development..

Format:

Book

Government document

Author/Creator:

Organisation for Economic Co-operation and Development

Contributor:

SourceOECD (Online service)

Series:

OECD/G20 Base Erosion and Profit Shifting Project,.

OECD/G20 Base Erosion and Profit Shifting Project ;

Language:

English

Subjects (All):

Taxation.

Science and Technology.

Physical Description:

1 online resource.

Place of Publication:

Paris : OECD Publishing, 2018.

Summary:

This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework's agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.

Contents:

Foreword

Conclusion to the Interim Report on the Tax Challenges Arising from Digitalisation

Adapting the international tax system to the digitalisation of the economy

Interim measures to address the tax challenges arising from digitalisation

Special feature - Beyond the international tax rules: The impact of digitalisation on other aspects of the tax system

Implementation and impact of the BEPS package

Relevant tax policy developments

Abbreviations and acronyms

Introduction to the Interim Report on the Tax Challenges Arising from Digitalisation

Digitalisation, business models and value creation.

Notes:

Title from title screen (viewed May 1, 2017).

ISBN:

9789264301764

9789264301771

9789264293083

Access Restriction:

Restricted for use by site license.