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Tax Challenges Arising from Digitalisation – Interim Report 2018 : Inclusive Framework on BEPS

By: Series: OECD/G20 Base Erosion and Profit Shifting ProjectPublication details: Paris : OECD Publishing, 2018Description: 218 p. ; 1 documento PDFContent type:
  • texto (visual)
Media type:
  • electrónico
Carrier type:
  • recurso en línea
ISBN:
  • 978-92-64-29308
Subject(s):
Online resources:
Summary: 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.
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Cover image Item type Current library Home library Collection Shelving location Call number Materials specified Vol info URL Copy number Status Notes Date due Barcode Item holds Item hold queue priority Course reserves
Informes CDO Colección digital Informe Acceso libre online pdf 1000020174912

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.

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