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The Resource Tax challenges arising from digitalisation - interim report 2018 : inclusive framework on BEPS

Tax challenges arising from digitalisation - interim report 2018 : inclusive framework on BEPS

Label
Tax challenges arising from digitalisation - interim report 2018 : inclusive framework on BEPS
Title
Tax challenges arising from digitalisation - interim report 2018 : inclusive framework on BEPS
Subject
Language
eng
Summary
Addressing base erosion and profit shifting (BEPS) is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. In 2016, the OECD and G20 established an Inclusive Framework on BEPS to allow interested countries and jurisdictions to work with OECD and G20 members to develop standards on BEPS related issues and reviewing and monitoring the implementation of the whole BEPS Package. Over 100 countries and jurisdictions have joined the Inclusive Framework. 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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD/G20 Base Erosion and Profit Shifting Project
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • Inclusive Framework (OECD)
  • digital economy
  • tax evasion
  • tax policy
  • tax system
Label
Tax challenges arising from digitalisation - interim report 2018 : inclusive framework on BEPS
Instantiates
Publication
Extent
213 p.
Isbn
9789264293052
Isbn Type
(print)
Issn
  • 2313-2604 (print)
  • 2313-2612 (online)
Label
Tax challenges arising from digitalisation - interim report 2018 : inclusive framework on BEPS
Publication
Extent
213 p.
Isbn
9789264293052
Isbn Type
(print)
Issn
  • 2313-2604 (print)
  • 2313-2612 (online)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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