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.
Relevant tax policy developments
This chapter outlines the unilateral measures that have been introduced by countries and that are potentially relevant to digitalisation. These types of measures are grouped into four categories and a detailed description of each measure is provided, as well as a description of their common features.
Also available in: French
- Click to access:
-
Click to download PDF - 3.70MBPDF