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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Implementation and impact of the BEPS package

This chapter concerns the implementation and impact of the package of BEPS measures released in October 2015. It focuses specifically on those BEPS Actions that are most relevant to digitalisation, and considers the impact of those measures to date in addressing BEPS concerns, as well as the broader tax challenges that go beyond BEPS that were identified in the 2015 BEPS Action 1 Report.

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