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Tax Challenges Arising from Digitalisation – Interim Report 2018

Inclusive Framework on BEPS

image of Tax Challenges Arising from Digitalisation – Interim Report 2018

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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Adapting the international tax system to the digitalisation of the economy

This chapter considers the implications of the changes arising from digitalisation for the international tax system, in particular, with respect to the existing profit allocation and nexus rules. It identifies the different views held by members of the Inclusive Framework on BEPS on the question of whether and to what extent the changes arising from digitalisation should result in changes to the international tax rules. This chapter also describes the next steps to take forward the work of the Inclusive Framework towards a consensus-based solution by 2020.

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