000 01718nam a22002777c 4500
001 00004516
003 ES-MaONT
005 20211006062553.0
008 180327s2018 fr ||||frt||| 00| 0 eng d
020 _a978-92-64-29308
024 _2doi
_a10.1787/9789264293083-en
_d.
040 _aES-MaONT
110 _aOrganización de Cooperación y Desarrollo Económico
_92843
245 1 0 _aTax Challenges Arising from Digitalisation – Interim Report 2018
_b: Inclusive Framework on BEPS
260 _aParis :
_bOECD Publishing,
_c2018
300 _a218 p.
_c; 1 documento PDF
336 _atexto (visual)
_2isbdcontent
337 _aelectrónico
_2isbdmedia
338 _arecurso en línea
_2rdacarrier
490 1 _aOECD/G20 Base Erosion and Profit Shifting Project
_x; 2313-2612
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 0 _aTecnologías habilitadoras digitales
_918
830 0 _92384
_aOECD/G20 Base Erosion and Profit Shifting Project
856 4 2 _uhttps://www.keepeek.com//Digital-Asset-Management/oecd/taxation/tax-challenges-arising-from-digitalisation-interim-report_9789264293083-en#page1
_x0
_yAcceso al documento
_qpdf
942 _2udc
_cINF
999 _c4516
_d4516