Name: An Analysis of Actions of the OECD Action Plan on BEPS in the Digital Economy (en Inglés)
Price: 58550.00 CLP
Availability: InStock
Author: Keller, Melanie
ISBN: 9783668392984

portada An Analysis of Actions of the OECD Action Plan on BEPS in the Digital Economy (en Inglés)

Formato

Libro Físico

Autor

Melanie Keller

Editorial

Grin Verlag

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

Dimensiones

21.0 x 14.8 x 0.4 cm

Peso

0.10 kg.

ISBN13

9783668392984

Categorías

Estudios sobre medios
Aplicaciones gráficas y multimedia

An Analysis of Actions of the OECD Action Plan on BEPS in the Digital Economy (en Inglés)

Melanie Keller (Autor) · Grin Verlag · Tapa Blanda

Libro Físico

$ 58.550

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Ahorras: $ 47.910

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Envío normal

Origen: Estados Unidos (Costos de importación incluídos en el precio)

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Reseña del libro "An Analysis of Actions of the OECD Action Plan on BEPS in the Digital Economy (en Inglés)"

Bachelor Thesis from the year 2016 in the subject Communications - Multimedia, Internet, New Technologies, language: English, abstract: This thesis investigates the various actions presented in the "Action Plan on Base Erosion and Profit Shifting" and their applicability to companies operating in the digital economy. Besides the actions stated in the Organisation for Economic Co-operation and Development's (OECD) Action Plan other measures against BEPS that can be found in recent literature are analysed and compared. Furthermore, it is examined whether these actions are suitable for preventing tax evasion of ebusinesses acting on a cross-border level. Both, indirect and direct taxation, as well as the concept of permanent establishment (PE) in the context of the digital economy are considered and analysed in this paper. The paper focuses mainly on the taxation of cross-border business transactions in the context of e-business. However, the thesis does not examine the situations of specific countries but primarily utilises a general view on the actions without regional limitations. Taxation of bricks and mortar businesses are not specifically considered, though, parallels to the digital economy may be drawn throughout the thesis.