Excerpt
Table of Contents
List of Abbreviations
1. Introduction
1.1. Problem Definition
1.2. Aims and Non-Aims
1.3. Methodology and Structure
1.4. Definitions of Technical Terms
1.4.1. Direct and Indirect Taxes
1.4.2. Permanent Establishment
2. Attributes and Growth of the Digital Economy
2.1. Development and Impact on the Business Environment
2.2. Different Business and Revenue Models in the Digital Economy
2.2.1. E-Commerce
2.2.2. Application Stores
2.2.3. Cloud Computing
2.2.4. Online Advertising
2.3. Overview on the Principal Characteristics of the Digital Economy
3. Concepts of the International Taxation System
3.1. The Role of the OECD in International Taxation
3.2. Principles of International Taxation
3.3. Double Tax Treaties and Taxation of Cross-Border Transactions
4. Challenges of Taxing the Digital Economy
4.1. The Role of PEs in the Digital Economy
4.2. BEPS in Terms of Direct Taxation
4.3. BEPS Relating to Indirect Taxation
5. Evaluation of Countermeasures
5.1. Methods Against Artificial PE Avoidance
5.2. Amendments to Transfer Pricing Rules
5.3. Measures Against Artificially Positioning Income in Low-Tax Jurisdictions
5.4. Actions for the Prevention of BEPS with Regard to Indirect Taxation
6. Discussion
7. Conclusion and Future Outlook
8. References
- Quote paper
- Melanie Keller (Author), 2016, An Analysis of Actions of the OECD Action Plan on BEPS in the Digital Economy, Munich, GRIN Verlag, https://www.grin.com/document/352842
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