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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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD
[2018]
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| Colección: | OECD/G20 Base Erosion and Profit Shifting Project (Series)
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704758706719 |
Tabla de Contenidos:
- Intro; Title page; Legal and rights; Foreword; Abbreviations and acronyms; Chapter 1. Introduction to the Interim Report on the Tax Challenges Arising from Digitalisation; Chapter 2. Digitalisation, business models and value creation; Chapter 3. Implementation and impact of the BEPS package; Chapter 4. Relevant tax policy developments; Chapter 5. Adapting the international tax system to the digitalisation of the economy; Chapter 6. Interim measures to address the tax challenges arising from digitalisation. Chapter 7. Special feature
- Beyond the international tax rules: The impact of digitalisation on other aspects of the tax systemChapter 8. Conclusion to the Interim Report on the Tax Challenges Arising from Digitalisation; About the OECD.
