Tax Challenges Arising from Digitalisation – Interim Report 2018
Tax Challenges Arising from Digitalisation – Interim Report 2018

Author: Collectif

Publisher: OECD

Published: 2018-05-29

Total Pages: 260

ISBN-13: 9264301763

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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.

OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS
OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS

Author: OECD

Publisher: OECD Publishing

Published: 2017-07-27

Total Pages: 104

ISBN-13: 9264278796

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This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).

OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Economic Impact Assessment Inclusive Framework on BEPS
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Economic Impact Assessment Inclusive Framework on BEPS

Author: OECD

Publisher: OECD Publishing

Published: 2020-10-12

Total Pages: 284

ISBN-13: 9264494839

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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.

The Taxation of Permanent Establishments
The Taxation of Permanent Establishments

Author: Sven Hentschel

Publisher: Springer Nature

Published: 2021-06-26

Total Pages: 521

ISBN-13: 3658340002

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This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.

Addressing Base Erosion and Profit Shifting
Addressing Base Erosion and Profit Shifting

Author: OECD

Publisher: OECD Publishing

Published: 2013-02-12

Total Pages: 91

ISBN-13: 9264192743

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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.

Going Digital: Shaping Policies, Improving Lives
Going Digital: Shaping Policies, Improving Lives

Author: OECD

Publisher: OECD Publishing

Published: 2019-03-11

Total Pages: 171

ISBN-13: 9264312013

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This report identifies seven policy dimensions that allow governments – together with citizens, firms and stakeholders – to shape digital transformation to improve lives. It also highlights key opportunities, challenges and policies related to each dimension, offers new insights, evidence and analysis, and provides recommendations for better policies in the digital age.

The Impact of Digitalization in the Workplace
The Impact of Digitalization in the Workplace

Author: Christian Harteis

Publisher: Springer

Published: 2017-09-30

Total Pages: 233

ISBN-13: 3319632574

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This edited volume brings together researchers from various disciplines (i.e. education, psychology, sociology, economy, information technology, engineering) discussing elementary changes at workplaces occurring through digitalization, and reflecting on educational challenges for individuals, organizations, and society. The latest developments in information and communication technology seem to open new potential, and the crucial question arises which kind of work can be replaced by technology? The contributors to this volume are scholars who have been conducting research on the influence of technological change on work and individuals for a long time. The book addresses researchers as well as practitioners in the field of adult education and human resource development.