Besteuerung der digitalen Wirtschaft und OECD-BEPS-Prozess

This procedure concerns the taxation of digital companies and the OECD's Base Erosion and Profit Shifting (BEPS) project. It addresses how multinational corporations shift profits to low-tax jurisdictions, impacting national tax revenues. It affects businesses operating in the digital economy and governments seeking fair taxation. The goal is to ensure companies pay taxes where they generate profits, adapting tax rules to the modern global economy.