Ebook: OECD/G20 Base Erosion and Profit Shifting Project.
Author: OECD
- Tags: International business enterprises -- Taxation -- Law and legislation -- OECD countries, Partnership -- Taxation, Taxation, Transfer pricing -- OECD countries, Transfer pricing -- Taxation -- Law and legislation -- OECD countries, Law Politics & Government, Law General & Comparative
- Series: OECD/G20 Base Erosion and Profit Shifting Project.
- Year: 2014
- Publisher: OECD Publishing
- City: Paris
- Language: English
- pdf
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 Read more...