What Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report requires
This OECD/G20 report analyzes tax challenges from digitalization and proposes options to adapt international tax rules, focusing on nexus, withholding taxes, and VAT/GST. Its most widely adopted recommendation, detailed in Chapter 9, is the International VAT/GST Guidelines for collecting tax on cross-border B2C supplies of services and intangibles based on the destination principle.
Pillar: Banking & Global Finance · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.0 · Last updated:
Primary source: https://www.oecd.org/tax/addressing-the-tax-challenges-of-the-digital-economy-action-1-2015-final-report-9789264241046-en.htm
SHA-256 integrity: 28bae1573860a99856d1ab0daec43e80ece21cee5481b8868b0d5b795dd38847
Primary Citations — 6 traced to source
- OECD (2015), Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. Chapter 9: Recommendations for the VAT/GST treatment of cross-border services and intangibles
- OECD (2015), Action 1 Final Report, Chapter 7: Options to address the tax challenges of the digital economy - A new nexus in the form of a significant economic presence
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