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 … into account. The report also analyses a number of broader tax challenges raised by the digital economy, and discusses …

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 … enable efficient collection of value-added tax (VAT) in the country of the consumer in cross-border business …

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 …

exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. 140 … Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are …

exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over … Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are …

review and data on tax treaties concluded by each of the 137 members of the Inclusive Framework on 30 June 2020 and it … started to impact tax treaties of jurisdictions that have ratified it. …

Under the Action 13 Minimum Standard of the OECD/G20 BEPS Project, jurisdictions have committed to foster tax …’ operations across the world has boosted tax authorities’ risk assessment capabilities. The Action 13 Minimum Standard was …

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 …