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Base erosion and profit shifting

Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy – 1 July 2021

 

This document sets out the Statement which has been discussed in the OECD/G20 Inclusive Framework on BEPS. 134 member jurisdictions have agreed to it as of 31 August 2021. It is noted that not all Inclusive Framework members have joined as of today.

 

Download the Statement

 

Related reading

  • Press release: Togo joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy (31/08/2021)
  • Press release: Barbados joins agreement to address the tax challenges arising from the digitalisation of the economy (12/08/2021)
  • News: Saint Vincent and the Grenadines joins agreement to address the tax challenges arising from the digitalisation of the economy (09/07/2021)
  • News: Peru joins agreement to address the tax challenges arising from the digitalisation of the economy (05/07/2021)
  • Press release: 130 countries and jurisdictions join bold new framework for international tax reform (01/07/2021)
  • Highlights brochure: Addressing the tax challenges arising from the digitalisation of the economy (July 2021)
  • View all members of the OECD/G20 Inclusive Framework on BEPS

 

FURTHER INFORMATION

 

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