Documents et rapports
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Digital Services Tax : Country Practice and Technical Challenges (anglais)
Digital platforms are transforming social, business, and economic norms, changing the way we interact, consume, and do business. Digital technologies present many opportunities and benefits for society...
Type de document: Rapport Numéro du rapport: 167859 Date du document: 6 janvier 2022 Mode de publication: Disclosed Auteur: Cebreiro Gomez,Ana,Clavey,Colin John,De Moura Estevao Filho,Marcello,Leigh Pemberton,Jonathan,Stewart,Benjamin P.
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International Tax Reform, Digitalization, and Developing Economies (anglais)
While significant progress has been made in international tax cooperation, the interests of developing economies require greater priority and attention. This paper considers policy options that are currently...
Type de document: Document de travail (série numérotée) Numéro du rapport: 142256 Date du document: 1 octobre 2019 Mode de publication: Disclosed Auteur: Clavey,Colin John,Leigh Pemberton,Jonathan,Loeprick,Jan,Verhoeven,Marinus
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Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies (anglais)
This paper reviews recent international initiatives and domestic policy developments aimed at helping countries to protect their tax base against erosion by individuals and companies that allocate assets...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS8778 Date du document: 12 mars 2019 Mode de publication: Disclosed Auteur: Leigh Pemberton,Jonathan,Loeprick,Jan