Tax Challenges Arising from Digitalisation – Interim Report 2018

Inclusive Framework on BEPS

This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.

Published on March 16, 2018Also available in: German, French

In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles


Abbreviations and acronyms
Introduction to the Interim Report on the Tax Challenges Arising from Digitalisation
Digitalisation, business models and value creation
Implementation and impact of the BEPS package
Relevant tax policy developments
Adapting the international tax system to the digitalisation of the economy
Interim measures to address the tax challenges arising from digitalisation
Special feature - Beyond the international tax rules: The impact of digitalisation on other aspects of the tax system
Conclusion to the Interim Report on the Tax Challenges Arising from Digitalisation
Powered by OECD iLibrary