01718nam a22002777c 4500 00004516 ES-MaONT 20211006062553.0 180327s2018 fr ||||frt||| 00| 0 eng d 978-92-64-29308 doi 10.1787/9789264293083-en . ES-MaONT Organización de Cooperación y Desarrollo Económico 2843 Tax Challenges Arising from Digitalisation – Interim Report 2018 : Inclusive Framework on BEPS Paris : OECD Publishing, 2018 218 p. ; 1 documento PDF texto (visual) isbdcontent electrónico isbdmedia recurso en línea rdacarrier OECD/G20 Base Erosion and Profit Shifting Project ; 2313-2612 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. Tecnologías habilitadoras digitales 18 2384 OECD/G20 Base Erosion and Profit Shifting Project https://www.keepeek.com//Digital-Asset-Management/oecd/taxation/tax-challenges-arising-from-digitalisation-interim-report_9789264293083-en#page1 0 Acceso al documento pdf udc INF 4516 4516 0 0 udc Informe 0 3 1 01 01 online 2018-03-27 0 1000020174912 2018-03-27 00:00:00 2018-03-27 INF pdf