Coverart for item
The Resource Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report, Organisation for Economic Co-operation and Development, (electronic book)

Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report, Organisation for Economic Co-operation and Development, (electronic book)

Label
Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report
Title
Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report
Statement of responsibility
Organisation for Economic Co-operation and Development
Creator
Subject
Language
eng
Summary
The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges.  It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks, and shows the expected impact of measures developed across the BEPS Project on these risks.  The report also describes rules and implementation mechanisms to enable efficient collection of value-added tax (VAT) in the country of the consumer in cross-border business-to-consumer transactions, which will help level the playing field between foreign and domestic suppliers. The report also discusses and analyses options to deal with the broader tax challenges raised by the digital economy, noting the need for monitoring developments in the digital economy over time
Member of
Has edition
Cataloging source
FR-PaOEC
Government publication
international or intergovernmental publication
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development
Series statement
OECD/G20 Base Erosion and Profit Shifting Project,
http://library.link/vocab/subjectName
Taxation
Label
Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report, Organisation for Economic Co-operation and Development, (electronic book)
Instantiates
Publication
Antecedent source
not applicable
Control code
9789264241046-en
Dimensions
21 x 28cm.
Extent
288 p.
File format
multiple file formats
Form of item
online
Isbn
9789264241046
Specific material designation
remote
System control number
(FR-PaOEC)
Label
Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report, Organisation for Economic Co-operation and Development, (electronic book)
Publication
Antecedent source
not applicable
Control code
9789264241046-en
Dimensions
21 x 28cm.
Extent
288 p.
File format
multiple file formats
Form of item
online
Isbn
9789264241046
Specific material designation
remote
System control number
(FR-PaOEC)

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