Addressing the Tax Challenges of the Digital Economy
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...
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| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2014.
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| Colección: | OECD/G20 Base Erosion and Profit Shifting Project,
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706812406719 |
Tabla de Contenidos:
- Conclusions
- Broader tax challenges raised by the digital economy
- Potential options to address the broader tax challenges raised by the digital economy
- Typical tax planning structures in integrated business models
- Prior work on the digital economy
- Executive summary
- Abbreviations and acronyms
- Foreword
- Information and communication technology and its impact on the economy
- Fundamental principles of taxation
- Introduction to tax challenges of the digital economy
- Identifying opportunities for BEPS in the digital economy
- The digital economy, new business models and key features
- Tackling BEPS in the digital economy.
