12/10/2020 - As part of the ongoing work to develop a solution to the tax challenges of the digitalisation of the economy, the OECD/G20 Inclusive Framework on BEPS is seeking public comments on the Reports on the Pillar One and Pillar Two Blueprints.

 

Background

The top priority of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has been to develop a solution to the tax challenges of the digitalisation of the economy. On 12 October 2020, the Inclusive Framework released a package consisting of the Report on the Pillar One Blueprint and the Report on the Pillar Two Blueprint. These Blueprints reflect the convergent views on many of the key policy features, principles and parameters of both Pillars, and identify remaining technical and administrative issues as well as policy issues where divergent views among Inclusive Framework members remain to be bridged.

The Inclusive Framework welcomes stakeholder input on the Blueprints and will hold public consultation meetings on them in January 2021. This will assist members of the Inclusive Framework in further refining the package and addressing remaining issues.

 

Public consultation document

To help focus the input of stakeholders, the public consultation document (also available in French) sets out a series of questions for each of the Pillars.

Interested parties are invited to send their written comments no later than Monday, 14 December 2020, by email to cfa@oecd.org in Word format (to facilitate their distribution to government officials). They should be addressed to the "OECD Centre for Tax Policy and Administration".

Please note that all written comments received will be made publicly available. Comments submitted in the name of a collective "grouping" or "coalition", or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting. Speakers and other participants at the upcoming public consultation meeting will be selected from among those providing timely written comments.

 

Public consultation meetings

The public consultation meetings on the Blueprints will be held in mid-January 2021 (virtually).

 Registration details for the public consultation meetings will be published on the OECD website in December.

 

Related Documents

Planned stakeholder input in OECD tax matters