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Base erosion and profit shifting

Outcome Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – 11 July 2023

 

This document sets out the Outcome Statement approved by 142 members of the OECD/G20 Inclusive Framework on BEPS as of 28 May 2024.

 

Access the Outcome Statement

* This translation is provided for information purposes only. In the event of any discrepancy between the original work and the translation, only the text of the original English and French work shall be considered valid.

 

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FURTHER INFORMATION

 

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