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The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges.  It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks, and shows the expected impact of measures developed across the BEPS Project on these risks.  The report also describes rules and implementation mechanisms to enable efficient collection of value-added tax (VAT) in the country of the consumer in cross-border business-to-consumer transactions, which will help level the playing field between foreign and domestic suppliers. The report also discusses and analyses options to deal with the broader tax challenges raised by the digital economy, noting the need for monitoring developments in the digital economy over time.

AA / International- internationaal --- LDC / Developping Countries - Pays En Développement --- 382.240 --- 382.10 --- Evolutie van de betalingsbalans: algemeenheden. --- Theorieën van internationale en interregionale handel: algemeenheden. Comparatieve voordelen. --- Taxation

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AA / International- internationaal --- LDC / Developping Countries - Pays En Développement --- 050 --- 338.340 --- 307.0 --- Officiële publicaties (per land) --- Algemene ontwikkeling in de Derde Wereld --- Algemene statistische documentatie. Statistische jaarboeken. Grafieken. Statistische gegevensbanken

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Development aid. Development cooperation --- Economic assistance --- Evaluation --- Economic assistance. --- Evaluation. --- 338.340 --- LDC / Developping Countries - Pays En Développement --- 339.96 --- 339.96 Ontwikkelingshulp. Ontwikkelingssamenwerking. Ontwikkelingsproblematiek --- Ontwikkelingshulp. Ontwikkelingssamenwerking. Ontwikkelingsproblematiek --- Economic aid --- Foreign aid program --- Foreign assistance --- Grants-in-aid, International --- International economic assistance --- International grants-in-aid --- Economic policy --- International economic relations --- Conditionality (International relations) --- Algemene ontwikkeling in de Derde Wereld

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Foreign trade policy --- Developing countries --- AA / International- internationaal --- LDC / Developping Countries - Pays En Développement --- 338.013 --- Belang, verdeling en beleid van de natuurlijke rijkdommen. Grondstoffen. --- Commodity control --- International commodity control --- Commercial policy --- Cartels --- Producers' associations --- Belang, verdeling en beleid van de natuurlijke rijkdommen. Grondstoffen --- Commerce. --- MARCHES INTERNATIONAUX --- PAYS EN DEVELOPPEMENT --- MATIERES PREMIERES --- PAYS EN VOIE DE DEVELOPPEMENT

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Biotechnology --- Corn --- Biotechnologie --- Maïs --- AA / International- internationaal --- LDC / Developping Countries - Pays En Développement --- 338.342.1 --- 338.724 --- 338.6 --- Landbouw in de Derde Wereld. --- Teelten. --- Wetenschappelijk onderzoek en ontwikkeling. --- Maïs --- Landbouw in de Derde Wereld --- Teelten --- Wetenschappelijk onderzoek en ontwikkeling