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Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) Secretariat released an economic impact assessment report (the Report) on the international tax changes being developed in the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the BEPS 2.0 project).). The report was produced by the OECD In November 2013, the OECD launched a public consultation seeking input from businesses concerning the taxation of the digital economy as part of the BEPS project. The consultation sought general comments on Action 1, but also requested answers to a set of specific questions related to business models employed in the digital economy and how new technologies have impacted these models. 1 REQUEST FOR INPUT ON WORK REGARDING THE TAX CHALLENGES OF THE DIGITALISED ECONOMY . 1. Background .

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Action 1 called for changes to the taxation of the digital economy. And while a final report was produced that made some recommendations, How do digital services taxes relate to the OECD’s work on the taxation of the digital economy? Would an agreement on the taxation of the digital economy at the OECD level, if approved, take precedence over an individual country’s digital services tax (i.e., France)? What is the OECD BEPS project and what is its main objective? OECD/G20 Inclusive Framework on BEPS (IF) endorses OECD’s proposals 12 February 2020 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. From the outset of its BEPS work, the OECD has voiced concern about the tax challenges created by the digitalization of the global economy. In early 2019, the OECD issued draft proposals for new approaches to tax global digital companies and sought comments from industry and tax authorities on the strengths and weaknesses of these proposals.

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What is the OECD BEPS project and what is its main objective? OECD/G20 Inclusive Framework on BEPS (IF) endorses OECD’s proposals 12 February 2020 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.

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118. OECD​  BEPS Action 14: OECD releases stage 1 peer review reports on dispute and integrity Development Digital Economy Education Employment Environment  19 apr. 2018 — OECD:s BEPS-arbete, som Sverige deltar aktivt i, syftar till att fråga, ”​Addressing the Tax Challenges of the Digital Economy” lämnades 2015. Således har OECD arbetat med en interimsrapport 4 om beskattning av den en utjämningsavgift baserad på intäkter som härrör från digital verksamhet i EU, identifierats i åtgärd 1 i OECD:s och G20-gruppens BEPS-projekt, och OECD har OECD (2015), Addressing the Tax Challenges of the Digital Economy: Action 1​  Paketet grundas i OECD:s projekt BEPS (Base Erosion and Profit Shifting), som ”Fair taxation is central to the EU's social and economic model. och förslaget om digitalskatt (vilket Företagarna avgav remissyttrande om för en knapp månad​  How will deep seabed mining contribute towards a closed-loop economy? erosion and profit-shifting frameworks (OECD/G20 Inclusive Framework on.

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 2018-05-08 2020-10-19 Attempting to isolate the digital economy as a separate sector would inevitably require arbitrary lines to be drawn between what is digital and what is not”. See OECD, Discussion Draft, BEPS Action 1: Address the Tax Challenges of the Digital Economy (OECD 2014), at para. 59, International Organizations’ Chapter 4.
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Identifying opportunities for BEPS in the digital economy Chapter 6.

Executive summary. On 12 October 2020, the Organisation for Economic Co-operation and Development (OECD) Secretariat released an economic impact assessment report (the Report) on the international tax changes being developed in the ongoing project on addressing the tax challenges arising from the digitalization of the economy (the BEPS 2.0 project).
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digital services taxes), contributing to an increase in tax and trade This blog post summarises the main findings of the Economic Im Nov 13, 2020 The OECD Blueprint for Pillar One falls short of the goals mentioned in its Action Plan 1. Shifting (BEPS) Project, leading to the 2015 BEPS Action 1 report. establishment for addressing the challenges of digital This paper analyses direct and indirect tax challenges in the digital economy in light of the conclusions of the OECD's BEPS (Base Erosion and Profit Shifting)  The OECD's BEPS Digital Economy Report summarises how the international tax system has developed.

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the G20 and the OECD have resolved to tackle this issue, and the BEPS project (base erosion and … 2020-05-20 Mar 25, 2014. In July 2013, the Organisation for Economic Co-operation and Development (OECD) released its Action Plan on Base Erosion and Profit Shifting [PDF] (the BEPS Action Plan).The BEPS Action Plan identified the spread of the digital economy as a source of multiple challenges for international taxation (Action 1). 2014-09-16 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. 2021-02-17 — OECD BEPS Project Outcomes: Highlights and Next Steps — 15 October, 10am EDT — New Reporting under BEPS Action 13 — 20 October, 10am EDT — Digital Economy Developments and BEPS Action 1 — 27 October, 12 noon EDT — Permanent Establishment Developments and BEPS Action 7 … 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 multilateral lösning för beskattning av All About OECD · To run the Marshall plan in 1948, after the 2nd World War, a body called the Organisation of European Economic Cooperation was established with an aim to help European governments to recognize their economic interdependence. · When Marshall Plan was executed, the United States along with Canada also joined the OECC and a body called Organisation for Economic Cooperation and 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 2018-05-08 2020-10-19 Attempting to isolate the digital economy as a separate sector would inevitably require arbitrary lines to be drawn between what is digital and what is not”.

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 potential options.