Background. The top priority of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has been to develop a solution to the tax challenges of the digitalisation of the economy. On 12 October 2020, the Inclusive Framework released a package consisting of the Report on the Pillar One Blueprint and the Report on the Pillar Two Blueprint.

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 consultation sought general comments on Action 1, but also requested answers to a set of specific questions related to business models employed in the digital economy and how new technologies have impacted these models. 1 REQUEST FOR INPUT ON WORK REGARDING THE TAX CHALLENGES OF THE DIGITALISED ECONOMY . 1. Background . a) The Action 1 report on Addressing the Tax Challenges of the Digital Economy (the 2015 report) was released in October 2015 as part of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Permanent Establishments, BEPS & The Digital Economy The definitive seminar providing in-depth analysis of PE issues surrounding BEPS and the digital economy for multinational enterprises. Stay up to date to successfully navigate an evolving tax landscape. BEPS And The Digital Economy.

Corresponding author: Hosuk Lee-Makiyama (hosuk.lee-makiyama@ecipe.org) ECIPE OCCASIONAL PAPER • No. 4/2014 www.ecipe.org 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, and shows the expected impact of measures developed across the BEPS Project on 2018-07-08 · The Organisation for Economic Cooperation and Development (OECD) launched its project to address base erosion and profit shifting (BEPS) in 2013 with an Action Plan of 15 Actions. Action 1 encompasses identifying difficulties the digital economy poses for applying existing international tax rules and developing options to address them. Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan.

Nov 13, 2020 The OECD Blueprint for Pillar One falls short of the goals mentioned in its Action Plan 1. Shifting (BEPS) Project, leading to the 2015 BEPS Action 1 report. establishment for addressing the challenges of digital

Executive Summary of specific Recommendations on OECD BEPS Packages Certain specific comments on the OECD BEPS Packages are tabulated hereunder: Sr. No. Actions Recommendations to CBDT 1 Digital Economy - To be taken up once OECD’s and Committee’s recommendations are finalized 2 Neutralising the Effects of Hybrid Mismatch Arrangements 2014-03-25 2021-04-06 Data and research on economy including economic outlooks, analysis and forecasts, country surveys, monetary and financial issues, public finance and fiscal policy and productivity., There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its 2014-09-16 · This chapter discusses how work on the actions of the base erosion and profit shifting (BEPS) Action Plan and in the area of indirect taxation will address BEPS issues arising in the digital economy. It also highlights the particular characteristics of the digital economy that must be taken into account to ensure that the measures developed effectively address BEPS in the digital economy.

OECD Releases BEPS Draft on the Digital Economy . On March 24, 2014, the OECD released a public discussion draft on Action 1 of its Action Plan on Base Erosion and Profit Shifting (BEPS). Comments on the draft are to be sent to the OECD by Monday, April 14, 2014, three weeks from its release date.

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. Task Force on the Digital Economy set up under the G20/OECD project on Base Erosion and Profit Shifting (BEPS). However, we will also take account of and comment on other proposals and initiatives related to digitalisation, especially in the EU,1 India and the US. Our Session 3 of 8 part OECD BEPS series Sign up for upcoming live broadcasts or watch all archived webcasts on demand at http://www.ey.com/webcasts. OECD BEPS (IN)ACTION 1 255 255 OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy MONICA GIANNI* Abstract The Organisation for Economic Cooperation and Development (OECD) launched its project to address base erosion and profit shifting (BEPS) in 2013 with an Action Plan of 15 Actions. KPMG report: OECD’s digital economy project, implications beyond the digital economy KPMG report: OECD’s digital economy project The Organisation for Economic Cooperation and Development (OECD)/G20 “Inclusive Framework” on base erosion and profit shifting (BEPS) is considering several proposals to develop a consensus-based solution to address the tax challenges arising from the OECD BEPS: RECONCILING GLOBAL TRADE, TAXATION PRINCIPLES AND THE DIGITAL ECONOMY By Hosuk Lee-Makiyama, Bert Verschelde The authors are director and research associate respectively at ECIPE. Corresponding author: Hosuk Lee-Makiyama (hosuk.lee-makiyama@ecipe.org) ECIPE OCCASIONAL PAPER • No. 4/2014 www.ecipe.org 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.

2019 — Parliament keeps up pressure to tax digital economy more fairly at OECD level on taxation systems for the digital economy entered a new phase Erosion and Profit Shifting (BEPS) project, leading to the BEPS action plan. OECD BEPS ACTION 1 -- Address the tax challenges of the digital economy: Contribution to the open discussion draft with comments on "Tax Policies in P2P An Analysis of Actions of the OECD Action Plan on BEPS in the Digital Economy: Keller, Melanie: Amazon.se: Books.
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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, and shows the expected impact of measures developed across the BEPS Project on these risks. ADDRESSING THE TAX CHALLENGES OF THE DIGITAL ECONOMY © OECD 2014 6. TACKLING BEPS IN THE DIGITAL ECONOMY – 113 6.2.1.1 Prevent treaty abuse (Action 6) Se hela listan på skatteverket.se OECD BEPS Project’s Digital Economy Proposals Report The Organization for Economic Cooperation and Development (OECD) has been executing on its initiative to address perceived exploitation of the global taxation system by multinational enterprises for several years.

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An Analysis of Actions of the OECD Action Plan on BEPS in the Digital Economy: Keller, Melanie: Amazon.se: Books.

Tackling BEPS in the digital economy Chapter 7. Broader tax challenges raised by the digital economy Chapter 8. Potential options to address the broader tax challenges raised by the digital economy The challenge of how to tax the digital economy was identified in the OECD's BEPS initiative as Action 1: Addressing the Tax Challenges of the Digital Economy. While intergovernmental groups, including the OECD, are trying to build a consensus around taxation of the digital economy, some countries are taking unilateral actions, such as imposing As the OECD’s base erosion and profit shifting (BEPS) project concluded that it is impossible to ring-fence the digital economy, the OECD is now setting the foundation of the new international tax system that reaches far beyond the digital economy with a global anti-base erosion (GloBE) framework, known as Pillar Two. 2 So, what will happen outside of the OECD to tax the digital economy. II. OECD BEPS Action 1: Addressing the Tax Challenges of the Digital Economy The OECD write-up on Action 1 in its 2015 BEPS Final Report is a robust 290 pages in length!