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Éditeur :"Éditions OECD"
Date Parution :
Collection :Fiscalité
Langue : anglais
Date Parution :
Collection :Fiscalité
Langue : anglais
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Tax Challenges Arising from Digitalisation – Interim Report 2018
Inclusive Framework on BEPS
Collectif
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.
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.
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