Chapter 4. The digital economy, new business models and key features Chapter 5. Identifying opportunities for BEPS in the digital economy Chapter 6. Tackling BEPS in the digital economy Chapter 7. Broader tax challenges raised by the digital economy Chapter 8. Potential options to address the broader tax challenges raised by the digital economy
2014-09-16
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. Digital Economy On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. The OECD will be continuing its work on the remainder of the 15 Actions on BEPS throughout 2015.
By Lowtax Editorial 09 May, 2014. the G20 and the OECD have resolved to tackle this issue, and the BEPS project (base erosion and … 2020-05-20 Mar 25, 2014. In July 2013, the Organisation for Economic Co-operation and Development (OECD) released its Action Plan on Base Erosion and Profit Shifting [PDF] (the BEPS Action Plan).The BEPS Action Plan identified the spread of the digital economy as a source of multiple challenges for international taxation (Action 1). 2014-09-16 Session 3 of 8 part OECD BEPS series Sign up for upcoming live broadcasts or watch all archived webcasts on demand at http://www.ey.com/webcasts.
Action 1 – Addressing the Tax Challenges of the Digital Economy OECD ska fortsätta att övervaka BEPS-frågorna i den digitala ekonomin och en ny rapport
Mar 25, 2014. In July 2013, the Organisation for Economic Co-operation and Development (OECD) released its Action Plan on Base Erosion and Profit Shifting [PDF] (the BEPS Action Plan ).
OECD BEPS: RECONCILING GLOBAL TRADE, TAXATION PRINCIPLES AND THE DIGITAL ECONOMY By Hosuk Lee-Makiyama, Bert Verschelde The authors are director and research associate respectively at ECIPE. Corresponding author: Hosuk Lee-Makiyama (hosuk.lee-makiyama@ecipe.org) ECIPE OCCASIONAL PAPER • No. 4/2014 www.ecipe.org
In the meantime, countries are implementing diverse national digital economy tax policies that reinterpret, and may even digress from, the new BEPS guidelines. However, the BEPS project did leave some work unfinished. Action 1 called for changes to the taxation of the digital economy.
The second pillar looks at the remaining issues from the BEPS agenda. Public Discussion Draft BEPS ACTION 1: ADDRESS THE TAX CHALLENGES OF THE DIGITAL ECONOMY 24 March 2014 – 14 April 2014 Comments on this note should be sent electronically (in Word format) by email to [email protected] before 5.00pm on 14 April 2014 at the latest. — OECD BEPS Project Outcomes: Highlights and Next Steps — 15 October, 10am EDT — New Reporting under BEPS Action 13 — 20 October, 10am EDT — Digital Economy Developments and BEPS Action 1 — 27 October, 12 noon EDT — Permanent Establishment Developments and BEPS Action 7 — 5 November, 10am EST
2020-01-30 · How do digital services taxes relate to the OECD’s work on the taxation of the digital economy? Would an agreement on the taxation of the digital economy at the OECD level, if approved, take precedence over an individual country’s digital services tax (i.e., France)? What is the OECD BEPS project and what is its main objective?
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2020 — model treaty article and commentary on taxing digital economy. Digital Services Tax – OECD expects blueprint proposals for BEPS 2.0 13.5 OECD, BEPS and tax transparency . -1-.
We welcome the OECD Task Force on the Digital Economy's March 2018
Dec 3, 2020 In the 2015 Report, the OECD outlined its analysis of the business models which typify the digital economy, noted the ordinary BEPS challenges
Action 1 of the BEPS Package was directed at addressing the tax challenges of the digital economy and required the OECD to identify “the main difficulties that
ICC supports the OECD Base Erosion and Profit Shifting (BEPS) Action 1 Report conclusions that “Because the digital economy is increasingly becoming the
Oct 16, 2020 The OECD Inclusive Framework on BEPS, which groups 137 countries US, Europe discuss digital economy taxation January 30, 2021; Janet
Oct 20, 2020 While the OECD/G20 Base Erosion and Profit Shifting (BEPS) project actions ( e.g. digital services taxes), contributing to an increase in tax and trade This blog post summarises the main findings of the Economic Im
Nov 13, 2020 The OECD Blueprint for Pillar One falls short of the goals mentioned in its Action Plan 1. Shifting (BEPS) Project, leading to the 2015 BEPS Action 1 report.
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Fair taxation in a digitalised and globalised economy - BEPS 2.0 (B9-0238/2019) Vi står även bakom arbetet med OECD:s BEPS-regler mot internationell
It deals with the concern that the international tax rules cannot cope with the new types of businesses which are being created to take advantage of the internet and, in particular, the mobile internet. Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) Secretariat released an economic impact assessment report (the Report) on the international tax changes being developed in the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the BEPS 2.0 project). India began its digital tax journey in 2012 with the amendment of the term “royalty” in the domestic tax law which now captures most technology/digital economy transactions. Further, the concept of permanent establishment (PE) as a nexus for taxing business profits has come under significant pressure, with tax authorities sometimes asserting virtual PE under the definition of traditional PE. May 13, 2020 As the OECD's base erosion and profit shifting (BEPS) project concluded that it is impossible to ring-fence the digital economy, the OECD is The issue of taxing the digitalized economy has revealed significant fault lines in the OECD's Base Erosion and Profit Shifting (BEPS) Project, which aims to This is the OECD's two-pillar 'Unified Approach', and is supported by the OECD/ G20 Inclusive Framework on BEPS (IF). On 12 October 2020 the OECD released Jan 31, 2020 OECD: Update on digital economy tax issues Framework on base erosion and profit shifting (BEPS) during a 29-30 January meeting agreed Read the full newsletter. On 16 September 2014, the OECD released the report on the tax challenges of the digital economy (the "Report") under its Action Plan Feb 3, 2021 A DST is a tax on certain revenues of large digital companies.