OECD BEPS ACTION 1 -- Address the tax challenges of the digital economy: Contribution to the open discussion draft with comments on "Tax Policies in P2P​ 

2014-09-16

What is the OECD BEPS project and what is its main objective? BEPS, digital economy, Digital tax, E-Commerce, Equalization levy, Income tax, OECD, SEP, Significant Economic Presence, Unified Approach Ikigai Law More posts by Ikigai Law With global consensus on BEPS 2.0 widely seen as the way to rein in unilateral action and prevent further splintering of international tax policy, the stakes are high. In March, statements from each of the OECD, G-20 and G-7 reiterated their commitment to addressing the digital economy’s tax challenges. Executive Summary of specific Recommendations on OECD BEPS Packages Certain specific comments on the OECD BEPS Packages are tabulated hereunder: Sr. No. Actions Recommendations to CBDT 1 Digital Economy - To be taken up once OECD’s and Committee’s recommendations are finalized 2 Neutralising the Effects of Hybrid Mismatch Arrangements The OECD’s BEPS Digital Economy Report summarises really well how the international tax system has developed. It deals with the concern that the international tax rules cannot cope with the new types of businesses which are being created to take advantage of the internet and, in particular, the mobile internet. Executive summary.

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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 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.

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

BEPS 2.0 Model As a respective assessment for the digital economy is missing and contemporary (post-BEPS) assessments of the broader phenomenon of profit shifting strongly suggest that earlier (pre-BEPS) assessment of potential tax gaps are no longer valid and (grossly) overestimate the extent of profit shifting (see Fuest, C. et al. (2021), Corporate Profit Shifting and the Role of Tax Havens: Evidence from OECD: Pillar One and Pillar Two “Blueprints” and tax challenges of digital economy (text of reports) OECD: Pillar One and Pillar Two “blueprints” The Organisation for Economic Cooperation and Development (OECD) this morning officially released reports described as “Blueprints” concerning solutions to the tax challenges arising from digitalisation of the economy. OECD Releases BEPS Draft on the Digital Economy . On March 24, 2014, the OECD released a public discussion draft on Action 1 of its Action Plan on Base Erosion and Profit Shifting (BEPS).

Action 1 – Addressing the Tax Challenges of the Digital Economy OECD ska fortsätta att övervaka BEPS-frågorna i den digitala ekonomin och en ny rapport 

By Sean Whelan. The second pillar looks at the remaining issues from the BEPS agenda. Public Discussion Draft BEPS ACTION 1: ADDRESS THE TAX CHALLENGES OF THE DIGITAL ECONOMY 24 March 2014 – 14 April 2014 Comments on this note should be sent electronically (in Word format) by email to [email protected] before 5.00pm on 14 April 2014 at the latest. — 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 — 5 November, 10am EST 2020-01-30 · How do digital services taxes relate to the OECD’s work on the taxation of the digital economy?

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. We welcome the OECD Task Force on the Digital Economy's March 2018  Dec 3, 2020 In the 2015 Report, the OECD outlined its analysis of the business models which typify the digital economy, noted the ordinary BEPS challenges  Action 1 of the BEPS Package was directed at addressing the tax challenges of the digital economy and required the OECD to identify “the main difficulties that  ICC supports the OECD Base Erosion and Profit Shifting (BEPS) Action 1 Report conclusions that “Because the digital economy is increasingly becoming the  Oct 16, 2020 The OECD Inclusive Framework on BEPS, which groups 137 countries US, Europe discuss digital economy taxation January 30, 2021; Janet  Oct 20, 2020 While the OECD/G20 Base Erosion and Profit Shifting (BEPS) project actions ( e.g.
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Action 1 encompasses identifying difficulties the digital economy poses for applying existing international tax rules and developing options to address them.

The announcement comes  28 mars 2021 — Economy by the European Commission.
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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.

international affairs - iate.europa.eu. Se artikel 9 i OECD:s modell för skatteavtal. See Article 9 of the OECD Model Tax Convention. general - eur-lex.europa.eu. 28 aug. 2020 — model treaty article and commentary on taxing digital economy.