Jan 042015
 

IN A PREVIOUS column (http://www.bworldonline.com/content.php?section=Economy&title=the-oecd-action-plan-on-base-erosion-and-profit-shifting&id=99561), we wrote about the general framework of the Base Erosion and Profit Shifting (BEPS) initiative, why addressing BEPS is a key priority for many governments across the globe, and the 15-point BEPS Action Plan drafted by the Organization for Economic Co-operation and Development (OECD). The Action Plan aims to ensure that profits are taxed where economic activities generating the profits are performed and where value is created. In this column, we tackle the OECD Report on Action 1, which addresses the tax challenges of the digital economy.

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