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The OECD's Digital Tax Proposals Explained

9/17/2014 3:47:00 PM

The Organization for Economic Cooperation and Development (OECD) on September 16, 2014, released its long-awaited report on the tax challenges of the digital economy. Of the seven base erosion and profit shifting (BEPS) 'deliverables' released so far, this report is unique in that it deals squarely with both direct and indirect tax matters. It aims to provide a foundation for the development of several other Actions, forming a fundamental element of the OECD's Action Plan.
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FAQ
What is offshore?

The word "offshore" has no precise legal dictionary definition, it simply means "situated or operating in a foreign country or at some distance from the shore" and reflects the fact that most low tax jurisdictions are islands.

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Portfolio of Laws
- BVI - Trustee (Amendment) Act, 2003

- Cayman Islands - The Companies Law (CAP.22) - (2002 Revision)

- Cyprus - The Income Tax Law of 2002

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