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180718 ||| eng |
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|a 9789264301764
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|a 9789264293083
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|a 9789264301771
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|a Tax Challenges Arising from Digitalisation - Interim Report 2018
|h Elektronische Ressource
|b Inclusive Framework on BEPS
|c Organisation for Economic Co-operation and Development
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| 246 |
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|a Steuerliche Herausforderungen der Digitalisierung - Zwischenbericht 2018: Inclusive Framework on BEPS
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| 246 |
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|a Les défis fiscaux soulevés par la numérisation de l'économie - rapport intérimaire 2018 : Cadre inclusif sur le BEPS
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| 260 |
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|a Paris
|b OECD Publishing
|c 2018
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| 300 |
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|a 216 p.
|c 21 x 28cm
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|a Foreword -- Adapting the international tax system to the digitalisation of the economy -- 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 -- Introduction to the Interim Report on the Tax Challenges Arising from Digitalisation -- Conclusion to the Interim Report on the Tax Challenges Arising from Digitalisation -- Interim measures to address the tax challenges arising from digitalisation -- Relevant tax policy developments -- Abbreviations and acronyms -- Digitalisation, business models and value creation
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| 653 |
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|a Science and Technology
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| 653 |
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|a Taxation
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| 710 |
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|a Organisation for Economic Co-operation and Development
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|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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|a OECD/G20 Base Erosion and Profit Shifting Project
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|a 10.1787/9789264293083-en
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| 856 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/9789264293083-en
|x Verlag
|3 Volltext
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|a 336
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|a 600
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|a 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
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