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OECD Releases First Set of BEPS Deliverables Deloitte

Background. The top priority of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has been to develop a solution to the tax challenges of the digitalisation of the economy. On 12 October 2020, the Inclusive Framework released a package consisting of the Report on the Pillar One Blueprint and the Report on the Pillar Two Blueprint. OECD/G20 Inclusive Framework on BEPS (IF) endorses OECD’s proposals.

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. a global deal on taxing the digital economy may be achievable soon. But while the new US Treasury secretary has expressed support for the BEPS negotiations to address what it calls BEPS, Base Erosion and Profit Shifting. The OECD and EU member states are targeting the digital economy as the main culprit for the Mar 16, 2021 The OECD's Pillar One and Two project can be traced back to the OECD's BEPS activities in the digital age should be allocated among countries. by the digitalised and globalised economy and remaining BEPS c Apr 22, 2020 Pascal Saint-Amans, director of the OECD's Centre for Tax Policy and From its inception, BEPS was never about boosting economic growth; Recent, rapid and expansive digital transformation has had deep economic and 2015: BEPS Action 1 - Addressing the Tax Challenges of the Digital Economy The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD/G20 Action 1: Address the Digital Economy. The BEPS project recommends avoiding new direct taxes on digital activity, and expects other Actions to be exacerbate BEPS concerns, digitalization itself presents no unique BEPS issues. 1.

OECD 2019 - Bert de Wel, Climate Officer, International Trade

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.

Understanding BEPS: From tax avoidance to digital tax

The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks, and shows the expected impact of measures developed across the BEPS Project on 2018-07-08 · The Organisation for Economic Cooperation and Development (OECD) launched its project to address base erosion and profit shifting (BEPS) in 2013 with an Action Plan of 15 Actions. Action 1 encompasses identifying difficulties the digital economy poses for applying existing international tax rules and developing options to address them.

Identifying opportunities for BEPS in the digital economy Chapter 6. Tackling BEPS in the digital economy Chapter 7. Broader tax challenges raised by the digital economy Chapter 8. Potential options to address the broader tax challenges raised by the digital economy The challenge of how to tax the digital economy was identified in the OECD's BEPS initiative as Action 1: Addressing the Tax Challenges of the Digital Economy. While intergovernmental groups, including the OECD, are trying to build a consensus around taxation of the digital economy, some countries are taking unilateral actions, such as imposing 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 now setting the foundation of the new international tax system that reaches far beyond the digital economy with a global anti-base erosion (GloBE) framework, known as Pillar Two. 2 So, what will happen outside of the OECD to tax the digital economy.
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19 nov. 2015 — Addressing the Tax Challenges of the Digital Economy.

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. Digital economy taxation remains one of the most uncertain tax aspects of multinational business today.
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BEPS-åtgärdspunkterna Skatteverket

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. OECD BEPS (IN)ACTION 1 255 255 OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy MONICA GIANNI* Abstract The Organisation for Economic Cooperation and Development (OECD) launched its project to address base erosion and profit shifting (BEPS) in 2013 with an Action Plan of 15 Actions. KPMG report: OECD’s digital economy project, implications beyond the digital economy KPMG report: OECD’s digital economy project The Organisation for Economic Cooperation and Development (OECD)/G20 “Inclusive Framework” on base erosion and profit shifting (BEPS) is considering several proposals to develop a consensus-based solution to address the tax challenges arising from the OECD BEPS: RECONCILING GLOBAL TRADE, TAXATION PRINCIPLES AND THE DIGITAL ECONOMY By Hosuk Lee-Makiyama, Bert Verschelde The authors are director and research associate respectively at ECIPE. Corresponding author: Hosuk Lee-Makiyama (hosuk.lee-makiyama@ecipe.org) ECIPE OCCASIONAL PAPER • No. 4/2014 www.ecipe.org 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.

An Analysis of Actions of the OECD Action Plan on BEPS in the

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. 2014-09-16 · 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 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.

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? Permanent Establishments, BEPS & The Digital Economy The definitive seminar providing in-depth analysis of PE issues surrounding BEPS and the digital economy for multinational enterprises.