Tax Challenges Arising from Digitalisation : Report on Pillar One Blueprint : inclusive framework on BEPS
Tax Challenges Arising from Digitalisation : Report on Pillar One Blueprint : inclusive framework on BEPS
.-- Paris: OECD Publishing, 2020
.-- 230 p. : gráf. ; 1 documento PDF
.-- (OECD/G20 Base Erosion and Profit Shifting Project; 2313-2612).
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.
978-92-64-28932-1
10.1787/beba0634-en . doi
Tecnologías habilitadoras digitales
economy
tax
COVID-19
blueprint
digitalisation
governemts
Organización de Cooperación y Desarrollo Económico
OECD/G20 Base Erosion and Profit Shifting Project
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.
978-92-64-28932-1
10.1787/beba0634-en . doi
Tecnologías habilitadoras digitales
economy
tax
COVID-19
blueprint
digitalisation
governemts
Organización de Cooperación y Desarrollo Económico
OECD/G20 Base Erosion and Profit Shifting Project