Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft

Resource Information

The work Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Das Arbeitsprogramm der OECD zur Besteuerung der digitalen Wirtschaft

Creator

• Heidecke, B

Subject

• BEPS Project (OECD)
• Pillar 1 (OECD)
• Pillar 2 (OECD)
• digital economy
• nexus

Language

eng

Summary

At the end of May, the 129 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) adopted a work program to accompany the development of a new global approach to the taxation of multinational companies. The work program identifies technical details that need to be taken into account in a new global approach to taxation and sets out the responsibilities for elaborating the individual technical details. The work program was presented to the G20 Finance Ministers at the G20 meeting in June 2019. It takes up the interim status of the development of a new tax system in January 2019 and the results of the public consultation in March 2019. In the interim report, two pillars are proposed. The first pillar discusses whether a new starting point for taxation in the market states should be defined ("nexus"), especially in the case of digital business models. The first pillar also contains the question whether profit shifting is to be allocated to these connecting factors. The second pillar aims at a minimum level of taxation but one that is as global as possible. This article provides an overview of the work program

Citation source

In: IWB. - Herne. - (2019), no. 13 ; p. 533-539

Geographic coverage

• European Union
• Europe

Language note

German