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Base erosion and profit shifting

Tax challenges arising from digitalisation: Public comments received on the Pillar One and Pillar Two Blueprints

 

16/12/2020 - On 12 October 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 invited public comments on the Reports on the Pillar One and Pillar Two Blueprints. The OECD is grateful to the commentators for their input and now publishes the public comments received.

 

Update 12/01/2021: Some comments originally published on 16 December have been replaced. Additional comments are also available in a new folder within the ZIP file. A breakdown of updates is available in the "Read me" text document within the ZIP file.

 

Public consultation meeting

The public consultation meeting will be held virtually on 14-15 January 2021. Further information on the meeting format and how to connect will be made available on the dedicated event page and communicated in the first week of January.

 

Contact

Enquiries should be addressed to cfa@oecd.org.