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Tax Challenges Arising from Digitalisation - Economic Impact Assessment

Tax Challenges Arising from Digitalisation - Economic Impact Assessment by PDF

Author :
Publisher :
Page : 282 pages
File Size : 39,90 MB
Release : 2020
Category :
ISBN : 9789264777255

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The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project laid the foundations of the project to address the tax challenges arising from the digitalisation of the economy with the release of the BEPS Action 1 Report. Since then, the OECD/G20 Inclusive Framework on BEPS has been working on the issue, delivering an interim report in March 2018, at the request of the G20. In May 2019, the Inclusive Framework adopted a Programme of Work, which was endorsed by the G20 Finance Ministers and G20 Leaders in June 2019. The Programme of Work outlined proposals in two pillars that could form the basis for a multilateral consensus-based solution. It also provided that the OECD Secretariat would undertake an economic impact assessment of the proposals to ensure that all members of the Inclusive Framework could be kept fully informed of the economic and tax revenue impact of key decisions relating to the proposals. This report presents an ex ante analysis of the economic and tax revenue implications of the Pillar One and Pillar Two proposals under discussion by the Inclusive Framework as part of its work to address the tax challenges arising from the digitalisation of the economy.

Tax Challenges Arising from Digitalisation - Economic Impact Assessment

Tax Challenges Arising from Digitalisation - Economic Impact Assessment by PDF

Author :
Publisher :
Page : 282 pages
File Size : 27,29 MB
Release : 2020
Category :
ISBN : 9789264629769

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The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project laid the foundations of the project to address the tax challenges arising from the digitalisation of the economy with the release of the BEPS Action 1 Report. Since then, the OECD/G20 Inclusive Framework on BEPS has been working on the issue, delivering an interim report in March 2018, at the request of the G20. In May 2019, the Inclusive Framework adopted a Programme of Work, which was endorsed by the G20 Finance Ministers and G20 Leaders in June 2019. The Programme of Work outlined proposals in two pillars that could form the basis for a multilateral consensus-based solution. It also provided that the OECD Secretariat would undertake an economic impact assessment of the proposals to ensure that all members of the Inclusive Framework could be kept fully informed of the economic and tax revenue impact of key decisions relating to the proposals. This report presents an ex ante analysis of the economic and tax revenue implications of the Pillar One and Pillar Two proposals under discussion by the Inclusive Framework as part of its work to address the tax challenges arising from the digitalisation of the economy.

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Economic Impact Assessment Inclusive Framework on BEPS

OECD
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Economic Impact Assessment Inclusive Framework on BEPS by OECD PDF

Author : OECD
Publisher : OECD Publishing
Page : 284 pages
File Size : 19,37 MB
Release : 2020-10-12
Category :
ISBN : 9264494839

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In May 2019, the Inclusive Framework adopted a Programme of Work, which was endorsed by the G20 Finance Ministers and G20 Leaders in June 2019. The Programme of Work outlined proposals in two pillars that could form the basis for a multilateral consensus-based solution. This report presents an ex ante analysis of the economic and tax revenue implications of the Pillar One and Pillar Two proposals under discussion by the Inclusive Framework as part of its work to address the tax challenges arising from the digitalisation of the economy.

Tax Challenges Arising from Digitalisation – Interim Report 2018

Collectif
Tax Challenges Arising from Digitalisation – Interim Report 2018 by Collectif PDF

Author : Collectif
Publisher : OECD
Page : 260 pages
File Size : 39,69 MB
Release : 2018-05-29
Category : Business & Economics
ISBN : 9264301763

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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.

Update to the Economic Impact Assessment of Pillar One

Pierce O'Reilly
Update to the Economic Impact Assessment of Pillar One by Pierce O'Reilly PDF

Author : Pierce O'Reilly
Publisher :
Page : 0 pages
File Size : 49,34 MB
Release : 2023
Category :
ISBN :

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This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.

OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS

OECD
OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS by OECD PDF

Author : OECD
Publisher : OECD Publishing
Page : 104 pages
File Size : 22,66 MB
Release : 2017-07-27
Category :
ISBN : 9264278796

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This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).

Tax and the Digital Economy

Werner Haslehner
Tax and the Digital Economy by Werner Haslehner PDF

Author : Werner Haslehner
Publisher : Kluwer Law International B.V.
Page : 370 pages
File Size : 14,15 MB
Release : 2019-05-01
Category : Law
ISBN : 9403503351

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The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.

Action Plan on Base Erosion and Profit Shifting

OECD
Action Plan on Base Erosion and Profit Shifting by OECD PDF

Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 17,97 MB
Release : 2013-07-19
Category :
ISBN : 9264202714

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This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.