This is a test
- English
- PDF
- Available on iOS & Android
eBook - PDF
Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report
OECD,
Book details
Table of contents
Citations
Frequently asked questions
At the moment all of our mobile-responsive ePub books are available to download via the app. Most of our PDFs are also available to download and we're working on making the final remaining ones downloadable now. Learn more here.
Both plans give you full access to the library and all of Perlegoâs features. The only differences are the price and subscription period: With the annual plan youâll save around 30% compared to 12 months on the monthly plan.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, weâve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes, you can access Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report by OECD in PDF and/or ePUB format, as well as other popular books in Social Sciences & Sociology. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- Table of contents
- Foreword
- Abbreviations and acronyms
- Executive summary
- 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 for BEPS in the digital economy
- Chapter 6. Tackling BEPS in the digital economy
- Chapter 7. Broader direct tax challenges raised by the digital economy and the options to address them
- Chapter 8. Broader indirect tax challenges raised by the digital economy and the options to address them
- Chapter 9. Evaluation of the broader direct and indirect tax challenges raised by the digital economy and of the options to address them
- Chapter 10. Summary of the conclusions and next steps
- Annex A. Prior work on the digital economy
- Annex B. Typical tax planning structures in integrated business models
- Annex C. The collection of VAT/GST on imports of low value goods
- Annex D. OECD international VAT/GST guidelines. Chapter 3: Determining the place of taxation for cross-border supplies of services and intangibles
- Annex E. Economic incidence of the options to address the broader direct tax challenges of the digital economy