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

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

Label
Addressing the Tax Challenges of the Digital Economy
Title
Addressing the Tax Challenges of the Digital Economy
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. These BEPS risks will be addressed by the work on the other Actions in the BEPS Action Plan, which will take the relevant features of the digital economy into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses potential options to address them, noting the need for further work during 2015 to evaluate these broader challenges and potential options
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, Organisation for Economic Co-operation and Development, (electronic book)
Instantiates
Publication
Antecedent source
not applicable
Contents
Executive summary -- Conclusions -- Abbreviations and acronyms -- Broader tax challenges raised by the digital economy -- Potential options to address the broader tax challenges raised by the digital economy -- Foreword -- Information and communication technology and its impact on the economy -- Fundamental principles of taxation -- Introduction to tax challenges of the digital economy -- Identifying opportunities for BEPS in the digital economy -- The digital economy, new business models and key features -- Typical tax planning structures in integrated business models -- Prior work on the digital economy -- Tackling BEPS in the digital economy
Control code
9789264218789-en
Dimensions
16 x 23cm.
Extent
200 p.
File format
multiple file formats
Form of item
online
Isbn
9789264218789
Specific material designation
remote
System control number
(FR-PaOEC)
Label
Addressing the Tax Challenges of the Digital Economy, Organisation for Economic Co-operation and Development, (electronic book)
Publication
Antecedent source
not applicable
Contents
Executive summary -- Conclusions -- Abbreviations and acronyms -- Broader tax challenges raised by the digital economy -- Potential options to address the broader tax challenges raised by the digital economy -- Foreword -- Information and communication technology and its impact on the economy -- Fundamental principles of taxation -- Introduction to tax challenges of the digital economy -- Identifying opportunities for BEPS in the digital economy -- The digital economy, new business models and key features -- Typical tax planning structures in integrated business models -- Prior work on the digital economy -- Tackling BEPS in the digital economy
Control code
9789264218789-en
Dimensions
16 x 23cm.
Extent
200 p.
File format
multiple file formats
Form of item
online
Isbn
9789264218789
Specific material designation
remote
System control number
(FR-PaOEC)

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