Tax Challenges Arising from Digitalisation – Interim Report 2018
Inclusive Framework on BEPS
![image of Tax Challenges Arising from Digitalisation – Interim Report 2018 image of Tax Challenges Arising from Digitalisation – Interim Report 2018](https://assets.oecdcode.org/covers/100/g2g8b487.jpg)
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.
Foreword
The integration of national economies and markets has increased substantially in recent years, putting a strain on the international tax rules, which were designed more than a century ago. Weaknesses in the current rules create opportunities for base erosion and profit shifting (BEPS), requiring bold moves by policy makers to restore confidence in the system and ensure that profits are taxed where economic activities take place and value is created.
Also available in: French
- Click to access:
-
Click to download PDF - 1.70MBPDF