Oecd G20 Base Erosion And Profit Shifting Project Tax Challenges Arising From Digitalisation Economic Impact Assessment Inclusive Framework On Beps

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OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Economic Impact Assessment Inclusive Framework on BEPS

OECD
OECD G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Economic Impact Assessment Inclusive Framework on BEPS Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 282 pages
File Size : 49,6 Mb
Release : 2020-10-12
Category : Electronic
ISBN : 9789264494831

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OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Economic Impact Assessment Inclusive Framework on BEPS by OECD Pdf

In May 2019, the Inclusive Framework adopted a Programme of Work, which was endorsed by the G20 Finance Ministers and G20 Leaders in June 2019. The Programme of Work outlined proposals in two pillars that could form the basis for a multilateral consensus-based solution. This report presents an ex ante analysis of the economic and tax revenue implications of the Pillar One and Pillar Two proposals under discussion by the Inclusive Framework as part of its work to address the tax challenges arising from the digitalisation of the economy.

Tax Challenges Arising from Digitalisation – Interim Report 2018

Collectif
Tax Challenges Arising from Digitalisation Interim Report 2018 Book PDF

Author : Collectif
Publisher : OECD
Page : 316 pages
File Size : 50,5 Mb
Release : 2018-05-29
Category : Business & Economics
ISBN : 9789264301764

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Tax Challenges Arising from Digitalisation – Interim Report 2018 by Collectif Pdf

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.

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS

OECD
OECD G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Interim Report 2018 Inclusive Framework on BEPS Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 216 pages
File Size : 53,7 Mb
Release : 2018-03-16
Category : Electronic
ISBN : 9789264293083

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OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Interim Report 2018 Inclusive Framework on BEPS by OECD Pdf

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.

Action Plan on Base Erosion and Profit Shifting

OECD
Action Plan on Base Erosion and Profit Shifting Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 49,9 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719

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Action Plan on Base Erosion and Profit Shifting by OECD Pdf

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.

OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS

OECD
OECD G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements Action 2 Inclusive Framework on BEPS Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 100 pages
File Size : 49,8 Mb
Release : 2017-07-27
Category : Electronic
ISBN : 9789264278790

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OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS by OECD Pdf

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).

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint Inclusive Framework on BEPS

OECD
OECD G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Report on Pillar Two Blueprint Inclusive Framework on BEPS Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 230 pages
File Size : 54,5 Mb
Release : 2020-10-14
Category : Electronic
ISBN : 9789264353848

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OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint Inclusive Framework on BEPS by OECD Pdf

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. This report explores options and issues in connection with the design of a global minimum tax that would address remaining BEPS issues.

Tec(h)tonic Shifts: Taxing the “Digital Economy”

Aqib Aslam,Ms.Alpa Shah
Tec h tonic Shifts Taxing the Digital Economy Book PDF

Author : Aqib Aslam,Ms.Alpa Shah
Publisher : International Monetary Fund
Page : 81 pages
File Size : 45,7 Mb
Release : 2020-05-29
Category : Business & Economics
ISBN : 9781513545974

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Tec(h)tonic Shifts: Taxing the “Digital Economy” by Aqib Aslam,Ms.Alpa Shah Pdf

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.

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint Inclusive Framework on BEPS

OECD
OECD G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Report on Pillar One Blueprint Inclusive Framework on BEPS Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 230 pages
File Size : 50,7 Mb
Release : 2020-10-14
Category : Electronic
ISBN : 9789264289321

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OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint Inclusive Framework on BEPS by OECD Pdf

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. This report focuses on new nexus and profit allocation rules to ensure that, in an increasingly digital age, the allocation of taxing rights with respect to business profits is no longer exclusively circumscribed by reference to physical presence.

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023) Inclusive Framework on BEPS

OECD
OECD G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy Consolidated Commentary to the Global Anti Base Erosion Model Rules 2023 Inclusive Framework on BEPS Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 334 pages
File Size : 50,6 Mb
Release : 2024-04-25
Category : Electronic
ISBN : 9789264814677

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OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023) Inclusive Framework on BEPS by OECD Pdf

A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy.

OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report

OECD
OECD G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy Action 1 2015 Final Report Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 288 pages
File Size : 53,9 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241046

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OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report by OECD Pdf

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.

Addressing Base Erosion and Profit Shifting

OECD
Addressing Base Erosion and Profit Shifting Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 88 pages
File Size : 44,5 Mb
Release : 2013-02-12
Category : Electronic
ISBN : 9789264192744

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Addressing Base Erosion and Profit Shifting by OECD Pdf

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.

Tax Challenges Arising from Digitalisation

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.,Oecd
Tax Challenges Arising from Digitalisation Book PDF

Author : ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.,Oecd
Publisher : Unknown
Page : 246 pages
File Size : 41,8 Mb
Release : 2020-10-14
Category : Electronic
ISBN : 9264812393

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Tax Challenges Arising from Digitalisation by ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.,Oecd Pdf

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. This report explores options and issues in connection with the design of a global minimum tax that would address remaining BEPS issues.

COVID-19 Pandemic Impact on New Economy Development and Societal Change

Popescu, Cristina Raluca Gh.
COVID 19 Pandemic Impact on New Economy Development and Societal Change Book PDF

Author : Popescu, Cristina Raluca Gh.
Publisher : IGI Global
Page : 425 pages
File Size : 46,7 Mb
Release : 2021-12-17
Category : Business & Economics
ISBN : 9781668433768

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COVID-19 Pandemic Impact on New Economy Development and Societal Change by Popescu, Cristina Raluca Gh. Pdf

Globalization and technological advances have the immense power to create a new economy, address sustainability concerns, and facilitate societal changes. In addition, the COVID-19 pandemic has led to notable modifications in the world economy and society that require adjustments to business models, as well as our way of life. It is critical to understand these new models in our changing society for businesses to not only survive, but to thrive. COVID-19 Pandemic Impact on New Economy Development and Societal Change provides an updated view of the newest trends, novel practices, and latest tendencies concerning the manner of shaping the new economy and accelerating societal change, demonstrating the crucial importance of rethinking the world’s models, priorities, and strategies while seeking a more responsible path for humanity. Covering topics such as tourism and salesmanship skills, this publication is ideal for academicians, researchers, scientists, scholars, practitioners, industry professionals, consultants, instructors, and students.

OECD/G20 Base Erosion and Profit Shifting Project Mandatory Disclosure Rules, Action 12 - 2015 Final Report

Oecd
OECD G20 Base Erosion and Profit Shifting Project Mandatory Disclosure Rules Action 12 2015 Final Report Book PDF

Author : Oecd
Publisher : Org. for Economic Cooperation & Development
Page : 100 pages
File Size : 40,8 Mb
Release : 2015-10-20
Category : Electronic
ISBN : 926424137X

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OECD/G20 Base Erosion and Profit Shifting Project Mandatory Disclosure Rules, Action 12 - 2015 Final Report by Oecd Pdf

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 12.

Handbook of Research on Changing Dynamics in Responsible and Sustainable Business in the Post-COVID-19 Era

Popescu, Cristina Raluca Gh.
Handbook of Research on Changing Dynamics in Responsible and Sustainable Business in the Post COVID 19 Era Book PDF

Author : Popescu, Cristina Raluca Gh.
Publisher : IGI Global
Page : 512 pages
File Size : 55,5 Mb
Release : 2022-01-07
Category : Business & Economics
ISBN : 9781668425251

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Handbook of Research on Changing Dynamics in Responsible and Sustainable Business in the Post-COVID-19 Era by Popescu, Cristina Raluca Gh. Pdf

The COVID-19 pandemic has shocked every part of society. The rise of businesses to the important task of improving sustainability and responsibility has been interrupted by the stress of the pandemic. In its wake, organizational leaders must reassess the best strategies considering the changes made by the “new normal.” The Handbook of Research on Changing Dynamics in Responsible and Sustainable Business in the Post-COVID-19 Era provides valuable insight of the significant changes caused by the COVID-19 pandemic in terms of defining, characterizing, presenting, and understanding the meaning, challenges, and implications of responsible and sustainable business. Covering topics such as consumerism, supply chain management, and sustainable organizational performance, this major reference work is an excellent resource for academicians, scientists, researchers, students, business specialists, business leaders, consultants, government institutions, and policymakers.