Download Full eBooks in PDF
Oecd G20 Base Erosion And Profit Shifting Project Addressing The Tax Challenges Of The Digital Economy Action 1 2015 Final Report Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Oecd G20 Base Erosion And Profit Shifting Project Addressing The Tax Challenges Of The Digital Economy Action 1 2015 Final Report book. This book definitely worth reading, it is an incredibly well-written.
Author : OECD
Publisher : OECD Publishing
Page : 200 pages
File Size : 47,5 Mb
Release : 2014-09-16
Category : Electronic
ISBN : 9789264218789
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Author : OECD,Organisation for Economic Co-operation and Development
Publisher : Org. for Economic Cooperation & Development
Page : 288 pages
File Size : 55,7 Mb
Release : 2015-10-15
Category : Electronic
ISBN : 9264241027
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.
Author : Collectif
Publisher : OECD
Page : 316 pages
File Size : 44,8 Mb
Release : 2018-05-29
Category : Business & Economics
ISBN : 9789264301764
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.
Author : Oecd
Publisher : Organization for Economic
Page : 198 pages
File Size : 40,6 Mb
Release : 2014-09-16
Category : Business & Economics
ISBN : 9264218777
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.
Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 53,5 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Author : OECD
Publisher : OECD Publishing
Page : 216 pages
File Size : 51,5 Mb
Release : 2018-03-16
Category : Electronic
ISBN : 9789264293083
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.
Author : OECD
Publisher : OECD Publishing
Page : 456 pages
File Size : 45,5 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241138
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 2.
Author : OECD
Publisher : OECD Publishing
Page : 20 pages
File Size : 49,8 Mb
Release : 2016-08-26
Category : Electronic
ISBN : 9789264263437
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Author : OECD
Publisher : OECD Publishing
Page : 100 pages
File Size : 40,5 Mb
Release : 2017-07-27
Category : Electronic
ISBN : 9789264278790
This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).
Author : OECD
Publisher : OECD Publishing
Page : 88 pages
File Size : 42,8 Mb
Release : 2013-02-12
Category : Electronic
ISBN : 9789264192744
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author : Collectif
Publisher : OECD
Page : 116 pages
File Size : 52,7 Mb
Release : 2017-04-12
Category : Business & Economics
ISBN : 9789264271463
Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Author : Aqib Aslam,Ms.Alpa Shah
Publisher : International Monetary Fund
Page : 81 pages
File Size : 51,7 Mb
Release : 2020-05-29
Category : Business & Economics
ISBN : 9781513545974
The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—through their online activities—is now considered by many as being a critical driving force behind the value of digital services. Furthermore, the rapid growth of digital service providers over the last decade has made them an increasingly popular target for special taxes—similar to wealth and solidarity taxes—which can also help mobilize much-needed revenues in the wake of a crisis. This paper argues that a plausible conceptual case can be made to tax the value generated by users under the corporate income tax. However, a number of issues need to be tackled for user-based tax measures to become a reality, which include agreement among countries on whether user value justifies a reallocation of taxing rights, establishing the legal right to tax income derived from user value, as well as an appropriate metric for valuing user-generated data if it is ever to be used as a tax base. Furthermore, attempting to tax only certain types of business is ill-advised, especially as user data is now being exploited widely enough for it to be recognized as an input for almost all businesses. Several options present themselves for consideration—from a modified permanent establishment definition combined with taxation by formulary apportionment, to user-based royalty-type taxes—each with their own merits and misdemeanors.
Author : OECD
Publisher : OECD Publishing
Page : 272 pages
File Size : 53,7 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241343
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 11.
Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 48,7 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241190
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 5.
Author : OECD
Publisher : OECD Publishing
Page : 288 pages
File Size : 48,7 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241046
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 1.