Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report [electronic resou...
Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report [electronic resou...
Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2015.
Alternative title
Date
2015.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (271 p. )
Content type
text
Media type
computer
Carrier type
online resource
Contents
Chapter 1. Introduction to tax challenges of the digital economy Chapter 2. Fundamental principles of taxation Chapter 3. Information and communication technology and its impact on the economy Chapter 4. The digital economy, new business models and key features Chapter 5. Identifying opportunities f...
Publication information
Publisher
Paris : OECD Publishing, 2015.
Date Published
2015.
More information
Scope and Contents
Summary
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, h...
Alternative Titles
Full title
Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD/G20 Base Erosion and Profit Shifting Project, 23132612.
Includes bibliographical references.
Identifiers
Primary Identifiers
Record Identifier
74VK35vymp2b
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK35vymp2b
Other Identifiers
ISBN
92-64-24104-3
DDC
343.04
MMS ID
991023948396502626
