Recent, rapid and expansive digital transformation has had deep economic and 2015: BEPS Action 1 - Addressing the Tax Challenges of the Digital Economy

19 nov. 2015 — Addressing the Tax Challenges of the Digital Economy. Action 2: Neutralizing the BEPS 8 – 10: Tillägg till kapitel 1 - 2 i OECD TP. Guidelines.

This is despite two years of work by the OECD on its Base Erosion and Profit Shifting Project (BEPS) Action 1: Addressing the Tax Challenges of the Digital Economy, and its recent work on related matters, such as indirect taxation, and also despite the public embrace of BEPS by national tax In November 2013, the OECD launched a public consultation seeking input from businesses concerning the taxation of the digital economy as part of the BEPS project. 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 Chapter 4. The digital economy, new business models and key features Chapter 5. Identifying opportunities for BEPS in the digital economy Chapter 6. Tackling BEPS in the digital economy Chapter 7.

BEPS. Såväl EU:s medlemsstater som Europeiska kommissionen del- Ett slutligt förslag från OECD om beskattning av digital verksamhet kommer OECD, Addressing the Tax Challenges of the Digital Economy, Paris, 2014. 118. OECD BEPS Action 14: OECD releases stage 1 peer review reports on dispute and integrity Development Digital Economy Education Employment Environment 19 apr. 2018 — OECD:s BEPS-arbete, som Sverige deltar aktivt i, syftar till att fråga, ”Addressing the Tax Challenges of the Digital Economy” lämnades 2015. Således har OECD arbetat med en interimsrapport 4 om beskattning av den en utjämningsavgift baserad på intäkter som härrör från digital verksamhet i EU, identifierats i åtgärd 1 i OECD:s och G20-gruppens BEPS-projekt, och OECD har OECD (2015), Addressing the Tax Challenges of the Digital Economy: Action 1 Paketet grundas i OECD:s projekt BEPS (Base Erosion and Profit Shifting), som ”Fair taxation is central to the EU's social and economic model.

Chapter 4. The digital economy, new business models and key features Chapter 5. Identifying opportunities for BEPS in the digital economy Chapter 6. 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

Broader direct tax challenges raised by the digital economy and the options to address them Chapter 8. The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges.

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! Action 1 of the Final Report addresses the growing concern about tax planning by multinational enterprises that makes use

Identifying opportunities for BEPS in the digital economy Chapter 6. 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 OECD expects digital economy to be tackled by other BEPS Actions but leaves the door open to countries to implement domestic rules if they consider them inadequate or creating a time lag. This is highly disappointing since it leads to global uncertainty and possibly even more n- inco OECD Releases Discussion Draft on Tax Challenges of the Digital Economy. Mar 25, 2014.

See Article 9 of the OECD Model Tax Convention.
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Digital economy taxation remains one of the most uncertain tax aspects of multinational business today. This is despite two years of work by the OECD on its Base Erosion and Profit Shifting Project (BEPS) Action 1: Addressing the Tax Challenges of the Digital Economy, and its recent work on related matters, such as indirect taxation, and also despite the public embrace of BEPS by national tax See e.g. comments by BIAC, at 34 ff., Digital Economy Group (stressing that the solutions considered by BEPS Action 1 are in overt contradiction with its principle that the digital economy should not be isolated, as all the economy is digital), at 137-138 in OECD, Tax should also take into account that business models are not equal, and even in the digital economy there can be different types 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. 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 The OECD stands ready to accompany countries as they seek to build a common understanding of the issues related to the digital economy and taxation, as well as the long-term solutions.

Broader tax challenges raised by the digital economy Chapter 8.
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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.

This work has delivered several important outputs covering both direct and indirect tax issues. In November 2013, the OECD launched a public consultation seeking input from businesses concerning the taxation of the digital economy as part of the BEPS project. 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. 2020-01-30 · How do digital services taxes relate to the OECD’s work on the taxation of the digital economy? Would an agreement on the taxation of the digital economy at the OECD level, if approved, take precedence over an individual country’s digital services tax (i.e., France)?