efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action …

efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action …

traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax … physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and … reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries …

traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax … physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and … reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries …

services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform … sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into …. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration …

Mandate on Taxing the Digital Economy -- Market Jurisdictions' Tax Claims: On What Basis? -- Back to Basics: Philosophy of the … Report -- Organization of the Report -- Notes -- Bibliography -- Chapter 2 Tax Challenges of Taxing the Digital Economy … -- Digital Elements of Economic Transactions -- Tax-Disruptive Aspects of Digital Elements -- Tax-Disruptive Digital Business …