av W Matulaniec · 2019 — huvudsakligen skildrats inom ramen för OECD:s BEPS-projekt. Projektet har nått globalt 45 OECD (2014), Measuring the Digital Economy, s. 32. 46 OECD

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

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. Task Force on the Digital Economy set up under the G20/OECD project on Base Erosion and Profit Shifting (BEPS). However, we will also take account of and comment on other proposals and initiatives related to digitalisation, especially in the EU,1 India and the US. Our Session 3 of 8 part OECD BEPS series Sign up for upcoming live broadcasts or watch all archived webcasts on demand at http://www.ey.com/webcasts.

Tax and digital: OECD/G20 Inclusive Framework on BEPS invites public input on the Pillar One and Pillar Two Blueprints 12/10/2020 - As part of the ongoing work to develop a solution to the tax challenges of the digitalisation of the economy, the OECD/G20 Inclusive Framework on BEPS is seeking public comments on the Reports on the Pillar One and Pillar Two Blueprints. 2014-09-16 On 31 January 2020, the OECD/G20 Inclusive Framework on BEPS (IF) published a statement in which it affirmed its support for the OECD’s two-pillar approach to dealing with the challenges arising from the digitalisation of the economy. It endorsed the ‘Unified approach’ set out in Pillar One as the basis for the negotiations of a consensus-based solution to be agreed in 2020, and welcomed The tax challenges raised by the digital economy have been identified in the OECD/G20 BEPS Project. As digitalisation increasingly permeates all sectors of the global economy, crossing national borders and facilitating new business models, international cooperation to confront these challenges will be critical.

Addressing the tax challenges of the digitalizing economy has become a priority within the OECD as well as within the EU. Both the OECD and the EU have

Action 1 encompasses identifying difficulties the digital economy poses for applying existing international tax rules and developing options to address them. Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 1 (Tax Challenges of the Digital Economy) of the BEPS Action Plan.

How will deep seabed mining contribute towards a closed-loop economy? erosion and profit-shifting frameworks (OECD/G20 Inclusive Framework on. BEPS) Commission (2020a) A new Industrial Strategy for a green and digital Europe.

See OECD, Discussion Draft, BEPS Action 1: Address the Tax Challenges of the Digital Economy (OECD 2014), at para.

Action 1 – Addressing the Tax Challenges of the Digital Economy OECD ska fortsätta att övervaka BEPS-frågorna i den digitala ekonomin och en ny rapport BEPS-projektet (the OECD/G20 Base Erosion Profit Shifting) har bland annat för OECD (the Organisation for Economic Co-operation and Development), Pris: 267 kr. häftad, 2017.
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comments by BIAC, at 34 ff., Digital Economy Group (stressing that the solutions considered by BEPS Action 1 are in overt contradiction with its principle that the digital economy should not be isolated, as all the economy is digital), at 137-138 in OECD, Tax should also take into account that business models are not equal, and even in the digital economy there can be different types The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project laid the foundations of the project to address the tax challenges arising from the digitalisation of the economy with the release of the BEPS Action 1 Report. Since then, the OECD/G20 Inclusive Framework on BEPS has been working on the issue, delivering an interim report in March 2018, at the request of the G20. 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 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.

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”. Since its start as part of the BEPS project the path has clearly shifted. Addressing base erosion and profit shifting (BEPS) is a key priority of governments.
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BEPS, the Digital (ized) Economy and the Taxation of Services and Royalties. IntroductionArguably, taxation of the digital (or digitalized) 1 economy is one of the trendiest topics in recent years and much attention will be devoted to it until 2020, when the OECD is to release its final report on the topic, and beyond.

India began its digital tax journey in 2012 with the amendment of the term “royalty” in the domestic tax law which now captures most technology/digital economy transactions. Further, the concept of permanent establishment (PE) as a nexus for taxing business profits has come under significant pressure, with tax authorities sometimes asserting virtual PE under the definition of traditional PE. May 13, 2020 As the OECD's base erosion and profit shifting (BEPS) project concluded that it is impossible to ring-fence the digital economy, the OECD is The issue of taxing the digitalized economy has revealed significant fault lines in the OECD's Base Erosion and Profit Shifting (BEPS) Project, which aims to This is the OECD's two-pillar 'Unified Approach', and is supported by the OECD/ G20 Inclusive Framework on BEPS (IF). On 12 October 2020 the OECD released Jan 31, 2020 OECD: Update on digital economy tax issues Framework on base erosion and profit shifting (BEPS) during a 29-30 January meeting agreed 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 Feb 3, 2021 A DST is a tax on certain revenues of large digital companies.

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Oct 10, 2019 OECD updates game plan for taxation of the digital economy 2019, by the Inclusive Framework on Base Erosion and Profit Shifting (BEPS).

Digital Economy On 16 September 2014, ahead of the G20 Finance Ministers’ meeting on 20-21 September, the OECD published seven papers as a first tranche of deliverables under the Base Erosion and Profit Shifting (‘BEPS’) Project. The OECD will be continuing its work on the remainder of the 15 Actions on BEPS throughout 2015. 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. The OECD work here has produced several important documents, including the follow - ing milestones: March 2018: Tax Challenges Arising from Digitalisation – Interim Report 2018.