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| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 202 |
| Release | : 2014-09-16 |
| Genre | : |
| ISBN | : 9264218785 |
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 44 |
| Release | : 2013-07-19 |
| Genre | : |
| ISBN | : 9264202714 |
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.
| Author | : Collectif |
| Publisher | : OECD |
| Total Pages | : 260 |
| Release | : 2018-05-29 |
| Genre | : Business & Economics |
| ISBN | : 9264301763 |
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.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 24 |
| Release | : 2016-08-26 |
| Genre | : |
| ISBN | : 9264263438 |
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 218 |
| Release | : 2018-03-16 |
| Genre | : |
| ISBN | : 9264293086 |
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.
| Author | : OECD |
| Publisher | : Org. for Economic Cooperation & Development |
| Total Pages | : 0 |
| Release | : 2017 |
| Genre | : Intangible property |
| ISBN | : 9789264272040 |
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 88 |
| Release | : 2019-06-20 |
| Genre | : |
| ISBN | : 926434411X |
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 91 |
| Release | : 2013-02-12 |
| Genre | : |
| ISBN | : 9264192743 |
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 651 |
| Release | : 2021-04-29 |
| Genre | : |
| ISBN | : 9264438181 |
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 284 |
| Release | : 2020-10-12 |
| Genre | : |
| ISBN | : 9264494839 |
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.
