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Implementing OECD/G20 BEPS Package in Developing Countries
ATAF African Tax Administration Forum BEPS OECD/G20 Base Erosion and Profit Shifting BMZ German Federal Ministry for Economic Cooperation and Development CbCR Country-by-Country Reporting CFC Controlled foreign corporation CIAT Centro Interamericano de Administraciones Tributarias DTA Double taxation agreement ...
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International Taxation in the Digital Economy: Challenge ...
www.ibfd.orgInternational Taxation in the Digital Economy: Challenge Accepted? The digitalization of the economy is considered as a key driver of innovation, economic growth and societal change, and is a major challenge for the international tax system. The OECD has addressed this challenge in its extensive Action 1 Final Report as part of its BEPS project.
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