Tax Challenges Arising from Digitalisation – Interim Report 2018
Title | Tax Challenges Arising from Digitalisation – Interim Report 2018 PDF eBook |
Author | Collectif |
Publisher | OECD |
Total Pages | 316 |
Release | 2018-05-29 |
Genre | Business & Economics |
ISBN | 9264301763 |
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.
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) Inclusive Framework on BEPS
Title | OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) Inclusive Framework on BEPS PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 69 |
Release | 2023-07-17 |
Genre | |
ISBN | 9264642390 |
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy.
Harmful Tax Competition An Emerging Global Issue
Title | Harmful Tax Competition An Emerging Global Issue PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 82 |
Release | 1998-05-19 |
Genre | |
ISBN | 9264162941 |
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two), First Edition Inclusive Framework on BEPS
Title | OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two), First Edition Inclusive Framework on BEPS PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 228 |
Release | 2022-03-14 |
Genre | |
ISBN | 9264776702 |
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy.
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS
Title | OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 218 |
Release | 2018-03-16 |
Genre | |
ISBN | 9264293086 |
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.
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS
Title | OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) Inclusive Framework on BEPS PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 70 |
Release | 2021-12-20 |
Genre | |
ISBN | 9264902686 |
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy.
OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS
Title | OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 104 |
Release | 2017-07-27 |
Genre | |
ISBN | 9264278796 |
This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).