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Title:
Addressing the Tax Challenges of the Digital Economy [electronic resource] / Organisation for Economic Co-operation and Development
Author:
Organisation for Economic Co-operation and Development.
Published:
Paris : OECD Publishing, 2014.
Description:
200 p. ; 16x23cm.
Series:
OECD/G20 Base Erosion and Profit Shifting Project,
Summary:
The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks. These BEPS risks will be addressed by the work on the other Actions in the BEPS Action Plan, which will take the relevant features of the digital economy into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses potential options to address them, noting the need for further work during 2015 to evaluate these broader challenges and potential options.
Contents:
Foreword -- Abbreviations and acronyms -- Executive summary -- Introduction to tax challenges of the digital economy -- Fundamental principles of taxation -- Information and communication technology and its impact on the economy -- The digital economy, new business models and key features -- Identifying opportunities for BEPS in the digital economy -- Tackling BEPS in the digital economy -- Broader tax challenges raised by the digital economy -- Potential options to address the broader tax challenges raised by the digital economy -- Conclusions -- Prior work on the digital economy -- Typical tax planning structures in integrated business models.
Notes:
Vendor supplied record for OECD received in 2016.
ISBN:
9789264218789 (electronic bk.)
Online Access:
e-book

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