© OECD 2018
October 2018
Tax and digitalisation
Introduction
Digitalisation is transforming many aspects of our everyday l...
BEPS results in a loss of revenue for governments which is conservatively estimated at between 4% and 10% of global
corpor...
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Box 2. The 2015 BEPS Action 1 Report:
Addressing the Tax Challenges of the Digital Economy
The 2015 BEPS Action ...
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