Tax Challenges Arising from Digitalisation – Interim Report 2018
Inclusive Framework on BEPS
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This 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.
Digitalisation, business models and value creation
This chapter considers the impact of digitalisation on business models and value creation. It describes the main features of digital markets and how these shape value creation, looking in particular at more highly digitalised business models. Three characteristics that are frequently observed in certain highly digitalised business models are identified.
Also available in: French
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