Tax Challenges Arising from Digitalisation - Interim Report 2018 Inclusive Framework on BEPS
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 inter...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2018
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
Table of Contents:
- 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