ISBN:
9789264218789
Language:
English
Pages:
Online-Ressource (200 p.)
Series Statement:
OECD/G20 Base Erosion and Profit Shifting Project
Parallel Title:
Parallelausg. Relever les défis fiscaux posés par l'économie numérique
Parallel Title:
Parallelausg. Herausforderungen für die Besteuerung der digitalen Wirtschaft
Parallel Title:
Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Korean version)
Parallel Title:
Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Chinese version)
Parallel Title:
Parallelausg.: Addressing the Tax Challenges of the Digital Economy: (Chinese version)
Parallel Title:
Parallelausg.: Addressing the Tax Challenges of the Digital Economy: (Korean version)
Parallel Title:
Parallelausg.: Herausforderungen für die Besteuerung der digitalen Wirtschaft
Parallel Title:
Parallelausg.: Relever les défis fiscaux posés par l'économie numérique
Parallel Title:
Erscheint auch als Addressing the tax challenges of the digital economy
Keywords:
Informationstechnik
;
Electronic Commerce
;
Digitale Güter
;
Besteuerungsverfahren
;
Gewinnverlagerung
;
Steuervermeidung
;
Internationales Steuerrecht
;
Taxation
Abstract:
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 the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks. These BEPS risks will be addressed by the work on the other Actions in the BEPS Action Plan, which will take the relevant features of the digital economy into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses potential options to address them, noting the need for further work during 2015 to evaluate these broader challenges and potential options.
DOI:
10.1787/9789264218789-en
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