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Tax Challenges Arising from Digitalisation – Economic Impact Assessment: Inclusive Framework on BEPS

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/tax-challenges-arising-from-digitalisation-economic-impact-assessment_0e3cc2d4-en.html
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In May 2019, the Inclusive Framework adopted a Programme of Work, which was endorsed by the G20 Finance Ministers and G20 Leaders in June 2019. The Programme of Work outlined proposals in two pillars that could form the basis for a multilateral consensus-based solution. This report presents an ex ante analysis of the economic and tax revenue...
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