Read the full newsletter. On 16 September 2014, the OECD released the report on the tax challenges of the digital economy (the "Report") under its Action Plan

18 dec. 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.

Digital economy update: EU and OECD ECOFIN fails to reach agreement on digital advertising tax compromise text but the OECD is pressing forward with a global response. BEPS 2.0 Model As a respective assessment for the digital economy is missing and contemporary (post-BEPS) assessments of the broader phenomenon of profit shifting strongly suggest that earlier (pre-BEPS) assessment of potential tax gaps are no longer valid and (grossly) overestimate the extent of profit shifting (see Fuest, C. et al. (2021), Corporate Profit Shifting and the Role of Tax Havens: Evidence from OECD: Pillar One and Pillar Two “Blueprints” and tax challenges of digital economy (text of reports) OECD: Pillar One and Pillar Two “blueprints” The Organisation for Economic Cooperation and Development (OECD) this morning officially released reports described as “Blueprints” concerning solutions to the tax challenges arising from digitalisation of the 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).

Ramverksdiskussionerna inriktas på två centrala s k pelare, som har identifierats som en potentiell grund för en 2020-11-02 · David Stewart: The OECD and the inclusive framework are pursuing this two-pillar method to tax the digital economy. Pillar 1 is a new nexus concept and pillar 2 is this minimum tax concept. Following the issuance of the 2015 BEPS Final Report, the OECD’s top priority became Action 1 – Addressing the Tax Challenges of the Digital Economy. The OECD work here has produced several important documents, including the follow - ing milestones: March 2018: Tax Challenges Arising from Digitalisation – Interim Report 2018. Addressing the tax challenges raised by digitalisation is currently the top priority for the OECD/G20 Inclusive Framework, and has been a key area of focus of the BEPS Project since its inception. 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.

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.

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)? What is the OECD BEPS project and what is its main objective?

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. 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 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. Angel Gurría, OECD Secretary-General. Action and is intended to address remaining issues identified by the OECD/G20 BEPS …

the BEPS Action Plan produced by the OECD in July 2013 for the G20 dealt more with the question of how to stop the double non-taxation of multinationals’ income occurring in the future. 2015-10-05 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 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.

Nyckelord :International; tax law; OECD; digital economy; BEPS; Action 1; EU law; digital Titel: IBFD International Tax Structures in the BEPS Era – An Analysis of have become the bane of policymakers nowadays, at the OECD as well as the EU level, IP migration and exploitation, the digital economy and holding companies. 20 jan. 2021 — Hall, BEPS 2.0 – utökad beskattningsrätt för marknadsjurisdiktioner, OECD, Addressing the Tax Challenges of the Digital Economy, 2015, s. Bland de olika projekt som OECD arbetar med är BEPS (”Base Erosion Profit Shifting”) högt prioriterat.1 BEPS-projektet syftar till att täppa till hålen i såväl 8 sep. 2020 — New interesting report on the consequences of the OECD:s digital tax reform The Impact of OECD Pillar 1 and 2 Proposals on Small Open Economies”.
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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.

by realigning taxation with economic activities and value creation, the OECD/G20 Methods for sanitizing or destroying digital media prior to disposal or reuse. Business Charter samt på ICC Green Economy.
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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.

Organisationen för ekonomiskt samarbete och utveckling, OECD, har publicerat en så kallad ”policy note” gällande den digitala ekonomin som ett led i arbetet med BEPS Action 1 ( Addressing the Tax Challenges of the Digital Economy ). Ramverksdiskussionerna inriktas på två centrala s k pelare, som har identifierats som en potentiell grund för en 2020-11-02 · David Stewart: The OECD and the inclusive framework are pursuing this two-pillar method to tax the digital economy. Pillar 1 is a new nexus concept and pillar 2 is this minimum tax concept. Following the issuance of the 2015 BEPS Final Report, the OECD’s top priority became Action 1 – Addressing the Tax Challenges of the Digital Economy.