ANACOM

Addressing the Tax Challenges of the Digital Economy.pdf    
TÍTULO/RESP.:

Addressing the tax challenges of the digital economy [documento eletrónico] / Organisation for Economic co-Operation and Development

AUTOR(ES):

OCDE

PUBLICAÇÃO:

Paris: OECD, 2014

ISBN:

ISBN 978-92-64-21878-9

NOTAS:

"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, however, that certain business models and key features of the digital economy may exacerbate BEPS risks. 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."

TEMA:

Economia

ASSUNTOS:

Economia digitalPreçosModelos de negócioTecnologias da Informação e de Comunicação

CDU:

33

DATA PUB.:

2014

TipoReg:

Multimédia

LÍNGUA:

ENG - Francês

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