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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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Introduction to the Interim Report on the Tax Challenges Arising from Digitalisation

This chapter provides an overview of the impact of digitalisation on society and the global economy, including its role in fostering innovation. It outlines the history of work relating to the tax issues arising from digitalisation, including the 2015 BEPS Action 1 Report as well as the work undertaken since then by the more than 110 members of the OECD/G20 Inclusive Framework on BEPS.

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