Tax Challenges Arising from Digitalisation – Interim Report 2018

Tax Challenges Arising from Digitalisation – Interim Report 2018 PDF

Author: Collectif

Publisher: OECD

Published: 2018-05-29

Total Pages: 316

ISBN-13: 9264301763

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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.

Tax Challenges Arising from Digitalisation - Report on Pillar One Blueprint

Tax Challenges Arising from Digitalisation - Report on Pillar One Blueprint PDF

Author:

Publisher:

Published: 2020

Total Pages: 230

ISBN-13: 9789264649965

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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 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. It reflects the Inclusive Framework's views on key policy features, principles and parameters, and identifies remaining political and technical issues where differences of views remain to be bridged, and next steps.

Tax Challenges Arising from Digitalisation - Report on Pillar One Blueprint

Tax Challenges Arising from Digitalisation - Report on Pillar One Blueprint PDF

Author:

Publisher:

Published: 2020

Total Pages: 230

ISBN-13: 9789264697874

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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 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. It reflects the Inclusive Framework's views on key policy features, principles and parameters, and identifies remaining political and technical issues where differences of views remain to be bridged, and next steps.

Oecd/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation - Report on Pillar One Blueprint Inclusive Framework on Beps

Oecd/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation - Report on Pillar One Blueprint Inclusive Framework on Beps PDF

Author: Oecd

Publisher:

Published: 2020-12-21

Total Pages: 224

ISBN-13: 9789264731981

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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 Digitalisation – Report on Pillar Two Blueprint Inclusive Framework on BEPS

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

Author: OECD

Publisher: OECD Publishing

Published: 2020-10-14

Total Pages: 250

ISBN-13: 9264353844

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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.

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

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

Author: OECD

Publisher: OECD Publishing

Published: 2020-10-14

Total Pages: 228

ISBN-13: 9264289321

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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.

Tax Challenges Arising from Digitalisation - Economic Impact Assessment

Tax Challenges Arising from Digitalisation - Economic Impact Assessment PDF

Author:

Publisher:

Published: 2020

Total Pages: 282

ISBN-13: 9789264777255

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The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project laid the foundations of the project to address the tax challenges arising from the digitalisation of the economy with the release of the BEPS Action 1 Report. Since then, the OECD/G20 Inclusive Framework on BEPS has been working on the issue, delivering an interim report in March 2018, at the request of the G20. 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. It also provided that the OECD Secretariat would undertake an economic impact assessment of the proposals to ensure that all members of the Inclusive Framework could be kept fully informed of the economic and tax revenue impact of key decisions relating to the proposals. 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.

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

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

Author: OECD

Publisher: OECD Publishing

Published: 2020-10-12

Total Pages: 284

ISBN-13: 9264494839

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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.

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