Base erosion and profit shifting

OECD invites public input on the Secretariat Proposal for a "Unified Approach" under Pillar One


09/10/2019 - As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (the Inclusive Framework), the OECD is seeking public comments on a Secretariat Proposal for a "Unified Approach" under Pillar One. (This document is also available in French and Spanish).



The Programme of Work (PoW) adopted by the Inclusive Framework on BEPS at its meeting of 28-29 May 2019, and approved by the G20 Finance Ministers and Leaders at their respective meetings in Japan (June 2019), provides for two pillars to be developed, on a without prejudice basis, with a consensus solution to be agreed by the end of 2020. For Pillar One, the PoW allocates work to explore the three proposals articulated so far, but recognises that for a solution to be delivered in 2020, the outlines of a unified approach would need to be agreed by January 2020. This outline would need to reduce the number of options available and bridge the remaining gaps to facilitate the task of arriving at a consensus on a "Unified Approach" to Pillar One in 2020.

Consistent with that objective and to help expedite progress towards reaching a consensus solution to Pillar One issues, the Secretariat has prepared a proposed "Unified Approach". It is built on the significant commonalities identified in the PoW, takes account of the views expressed during the March Public Consultation, and seeks to consider the different positions of the members of the Inclusive Framework. This proposal was discussed by the Task Force on the Digital Economy (TFDE) at its meeting on 1 October 2019 and is now released to the public for comments.

Another separate public consultation meeting on Pillar Two issues will be organised in December 2019, and the related public consultation document is expected to be released in early November 2019.


Public consultation document

This consultation document describes, at a high-level, the "Unified Approach" to Pillar One proposed by the Secretariat, and seeks comments from the public on a number of policy issues and technical aspects. The comments provided will assist members of the Inclusive Framework in the development of a solution for its final report to the G20 in 2020.

The proposals included in this consultation document have been prepared by the Secretariat, and do not represent the consensus views of the Inclusive Framework, the Committee on Fiscal Affairs (CFA) or their subsidiary bodies.

Interested parties are invited to send their comments no later than Tuesday, 12 November 2019, 12:00 (CET), by e-mail to in Word format (in order to facilitate their distribution to government officials). All comments should be addressed to the Tax Policy and Statistics Division, Centre for Tax Policy and Administration.

Please note that all comments on this public consultation document 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 in Paris will be selected from among those providing timely written comments on this consultation document.


Public consultation meeting

The public consultation meeting on the proposed "Unified Approach" to deal with Pillar One issues will be held on 21 and 22 November 2019, at the OECD Conference Centre in Paris. The objective is to provide external stakeholders an opportunity to provide input on the ongoing work. Further information about attending the public consultation is available on the dedicated meeting page.


Media queries should be directed to Pascal Saint-Amans (+33 1 45 24 91 08), Director of the OECD Centre for Tax Policy and Administration (CTPA) or Grace Perez-Navarro (+33 1 45 24 18 80), Deputy-Director of the CTPA.