000			01559nam a22002777c 4500
001			00004500
003			ES-MaONT
005			20220805062536.0
008			180319s2018 fr ||||f t|||i00| 0 eng d
020			_a9789264293083 (PDF)
024			_2DOI _ahttp://dx.doi.org/10.1787/9789264293083-en
040			_cES-MaONT
110			_aOrganización de Cooperación y Desarrollo Económico _92843
245	1		_aTax Challenges Arising from Digitalisation _bInterim Report 2018: Inclusive Framework on BEPS
260			_aParís _bOECD _c2018
300			_a207 p.
336			_atexto (visual) _2isbdcontent
337			_aelectrónico _2isbdmedia
338			_arecurso en línea _2rdacarrier
520			_aThis 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.
650		7	_aEconomía digital _2 _92223
653			_adigitalización
653			_atax policy
856	4		_uhttp://www.oecd-ilibrary.org/taxation/tax-challenges-arising-from-digitalisation-interim-report_9789264293083-en _x0 _yacceso al documento
942			_2udc _cINF
999			_c4500 _d4500