Addressing the tax challenges of the digital economy
tarafından
Organisation for Economic Co-operation and Development. author
Başlık
:
Addressing the tax challenges of the digital economy
Yazar
:
Organisation for Economic Co-operation and Development. author
ISBN
:
9789264218772
9789264218789
Tüzel Kişi Adı Girişi
:
Organisation for Economic Co-operation and Development. author
Fiziksel Tanımlama
:
198 pages : figures ; 23 cm.
Seri
:
OECD/G20 Base Erosion and Profit Shifting Project,
İçerik
:
1 online resource (202 pages) : illustrations. Contents: Foreword -- Abbreviations and acronyms -- Executive summary -- Introduction to tax challenges of the digital economy -- Fundamental principles of taxation -- Information and communication technology and its impact on the economy -- The digital economy, new business models and key features -- Identifying opportunities for BEPS in the digital economy -- Tackling BEPS in the digital economy -- Broader tax challenges raised by the digital economy -- Potential options to address the broader tax challenges raised by the digital economy -- Conclusions -- Prior work on the digital economy -- Typical tax planning structures in integrated business models.
Özet
:
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 report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks. 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 potential options.
Konu Başlığı
:
Electronic commerce -- Taxation -- Law and legislation.
Elektronik ticaret -- Vergileme -- Hukuk ve mevzuat.
Corporations -- Taxation -- Law and legislation.
Şirketler -- Vergileme -- Hukuk ve mevzuat.
Information technology -- Economic aspects.
Bilgi teknolojisi -- Ekonomik etkiler.
Double taxation.
Çifte vergileme.
| Library | Materyal Türü | Demirbaş | Yer Numarası | Durumu / Lokasyon / İade Tarihi |
|---|
| Ekonomi Kütüphanesi | Kitap | EKOBKN0005088 | 343.067 ORG 2014A | Merkez Kütüphane Genel Koleksiyon |