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OECD/G20 Base Erosion and Profit Shifting Project

OECD/G20 Base Erosion and Profit Shifting Project Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy Inclusive Framework on beps . This document, as well as any data and any map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. This document was approved by the OECD/G20 Inclusive Framework on beps at its 7th Session on 28-29. May 2019 and prepared for publication by the OECD Secretariat. Please cite this publication as: OECD (2019), Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on beps , OECD, Paris, Photo credits: Cover fotomak/Shutterstock OECD 2019.

This document was approved by the OECD/G20 Inclusive Framework on BEPS at its 7th Session on 28-29 May 2019 and prepared for publication by the OECD Secretariat.

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