Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues

Jim DiGabriele and Marianne Ojo

MPRA Paper from University Library of Munich, Germany

Abstract: The digital economy, undoubtedly, has contributed to the immense task of clearly identifying, ascertaining, and accounting for sources, rationales, and audit trails relating to tax transactions. This is not only evident owing to difficulties associated with cross-border transaction regulations which govern different jurisdictions as well as the enforcement of such regulations, but also in respect of risks associated with the present global financial environment – all having generated from the rise in automation, increased and improved sophisticated technologies, globalization, and conglomeration. This chapter not only seeks to highlight the extent, contribution, and significance of the digital economy in respect of those risks associated with base erosion and profit shifting (BEPS) but also amongst other aims and objectives to recommend measures whereby regulations can be better enforced as a means of addressing practices associated with BEPS.

Keywords: Multilateral Instruments; Joint Audits; Aggressive Tax Planning Schemes; Digital Economy; Transfer Pricing; Global Value Chains; Cross Sectional Services Risks (search for similar items in EconPapers)
JEL-codes: E6 F4 F6 F63 K2 M41 (search for similar items in EconPapers)
Date: 2018
New Economics Papers: this item is included in nep-acc, nep-mac and nep-pay
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:83734

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