並列タイトル等Tax challenges arising from digitalization
Inclusive framework on BEPS
一般注記"This report was produced by the OECD Secretariat as part of a joint project between the Tax Policy and Statistics Division of the OECD's Centre for Tax Policy and Administration (CTPA) and the Structural Surveillance Division of the OECD's Economics Department. The project was undertaken under the leadership of David Bradbury, Åsa Johansson and Stéphane Sorbe. The analytical work in the project, the main findings of which are presented in this report, was carried out by Ana Cinta González Cabral, Tibor Hanappi, Valentine Millot, Pierce O'Reilly and Sébastien Turban, with valuable input from Alexandre Jutand and the expert contribution of Frank van Tongeren"-Acknowledgements
書誌注記Includes bibliographical references