Tax Challenges Arising from Digitalisation – Interim Report 2018
Inclusive Framework on BEPS
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.
Special feature - Beyond the international tax rules: The impact of digitalisation on other aspects of the tax system
This chapter considers how digitalisation is affecting the tax system beyond the international tax rules. It identifies opportunities and risks for tax policymakers and tax administrations, and sets out areas where further work will assist governments, including in developing countries, to leverage the latest technological developments.
Also available in: French
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