Centre for Tax Policy and Administration
Tax Challenges Arising from Digitalisation – Interim Report 2018
Inclusive Framework on BEPS
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to
the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax
challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction
of work on digitalisation and the international tax rules through to 2020. It describes
how digitalisation is also affecting other areas of the tax system, providing tax
authorities with new tools that are translating into improvements in taxpayer services,
improving the efficiency of tax collection and detecting tax evasion.
Published on March 16, 2018Also available in: German, French
In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles
TABLE OF CONTENTS
| Foreword | |
| Abbreviations and acronyms | |
| Introduction to the Interim Report on the Tax Challenges Arising from Digitalisation | |
| Digitalisation, business models and value creation | |
| Implementation and impact of the BEPS package | |
| Relevant tax policy developments | |
| Adapting the international tax system to the digitalisation of the economy | |
| Interim measures to address the tax challenges arising from digitalisation | |
| Special feature - Beyond the international tax rules: The impact of digitalisation on other aspects of the tax system | |
| Conclusion to the Interim Report on the Tax Challenges Arising from Digitalisation |
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