eBook PDF Download Digital Library
Author: OECD
Publisher: OECD Publishing
Published: 2018-03-16
Total Pages: 218
ISBN-13: 9264293086
DOWNLOAD EBOOK →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: Collectif
Publisher: OECD
Published: 2018-05-29
Total Pages: 316
ISBN-13: 9264301763
DOWNLOAD EBOOK →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: Org. for Economic Cooperation & Development
Published: 2018
Total Pages: 0
ISBN-13: 9789264293052
DOWNLOAD EBOOK →- Foreword - Abbreviations and acronyms - Introduction to the Interim Report on the Tax Challenges Arising from Digitalisation - Digitalisation, business models and value creation - Implementation and impact of the BEPS package - Relevant tax policy developments - Adapting the international tax system to the digitalisation of the economy - Interim measures to address the tax challenges arising from digitalisation - Special feature - Beyond the international tax rules: The impact of digitalisation on other aspects of the tax system - Conclusion to the Interim Report on the Tax Challenges Arising from Digitalisation
Author: OECD
Publisher: OECD Publishing
Published: 2020-10-14
Total Pages: 250
ISBN-13: 9264353844
DOWNLOAD EBOOK →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.
Author: OECD
Publisher: OECD Publishing
Published: 2015-10-05
Total Pages: 290
ISBN-13: 9264241043
DOWNLOAD EBOOK →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.
Author:
Publisher:
Published: 2020
Total Pages: 230
ISBN-13: 9789264639935
DOWNLOAD EBOOK →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. Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the release of the BEPS Action 1 Report. At the request of the G20, the Inclusive Framework has continued to work on the issue, delivering an interim report in March 2018. In 2019, members of the Inclusive Framework agreed to examine proposals in two pillars which could form the basis for a consensus solution to the tax challenges arising from digitalisation. That same year, a programme of work to be conducted on Pillar One and Pillar Two was adopted and later endorsed by the G20. This report explores options and issues in connection with the design of a global minimum tax that would address remaining BEPS issues.
Author: OECD
Publisher: OECD Publishing
Published: 2020-10-14
Total Pages: 228
ISBN-13: 9264289321
DOWNLOAD EBOOK →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.
Author: OECD
Publisher: OECD Publishing
Published: 2020-10-12
Total Pages: 284
ISBN-13: 9264494839
DOWNLOAD EBOOK →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.
Author: OECD
Publisher: OECD Publishing
Published: 2017-07-27
Total Pages: 104
ISBN-13: 9264278796
DOWNLOAD EBOOK →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: ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.
Publisher:
Published: 2020-10-14
Total Pages: 246
ISBN-13: 9789264812390
DOWNLOAD EBOOK →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.
