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.
Conclusion to the Interim Report on the Tax Challenges Arising from Digitalisation
This chapter describes the areas of further work that have been described in the Interim Report, and how this work will be taken forward by the Inclusive Framework on BEPS. It notes that an update on progress will be provided in 2019, with a final report in 2020.
Also available in: French