Published on September 16, 2014Also available in: German, French, Korean, Chinese
In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles
Foreword | |
Abbreviations and acronyms | |
Executive summary | |
Introduction to tax challenges of the digital economy | |
Fundamental principles of taxation | |
Information and communication technology and its impact on the economy | |
The digital economy, new business models and key features | |
Identifying opportunities for BEPS in the digital economy | |
Tackling BEPS in the digital economy | |
Broader tax challenges raised by the digital economy | |
Potential options to address the broader tax challenges raised by the digital economy | |
Conclusions | |