Addressing the Tax Challenges of the Digital Economy / 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.

Physical Description:

1 online resource.

Place of Publication:

Paris : OECD Publishing, 2014.

Summary:

The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks. These BEPS risks will be addressed by the work on the other Actions in the BEPS Action Plan, which will take the relevant features of the digital economy into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses potential options to address them, noting the need for further work during 2015 to evaluate these broader challenges and potential options.

Contents:

Conclusions

Broader tax challenges raised by the digital economy

Potential options to address the broader tax challenges raised by the digital economy

Typical tax planning structures in integrated business models

Prior work on the digital economy

Executive summary

Abbreviations and acronyms

Foreword

Information and communication technology and its impact on the economy

Fundamental principles of taxation

Introduction to tax challenges of the digital economy

Identifying opportunities for BEPS in the digital economy

The digital economy, new business models and key features

Tackling BEPS in the digital economy.

Notes:

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

ISBN:

9789264218789

Access Restriction:

Restricted for use by site license.