Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint
Inclusive Framework on BEPS
The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single
set of consensus-based international tax rules to address BEPS, and hence to protect
tax bases while offering increased certainty and predictability to taxpayers. Addressing
the tax challenges raised by digitalisation has been a top priority of the OECD/G20
Inclusive Framework in BEPS since 2015 with the release of the BEPS Action 1 Report.
At the request of the G20, the Inclusive Framework has continued to work on the issue,
delivering an interim report in March 2018. In 2019, members of the Inclusive Framework
agreed to examine proposals in two pillars which could form the basis for a consensus
solution to the tax challenges arising from digitalisation. That same year, a programme
of work to be conducted on Pillar One and Pillar Two was adopted and later endorsed
by the G20.
This report explores options and issues in connection with the design of a global
minimum tax that would address remaining BEPS issues.
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 the Reports on the Pillar One and Pillar Two Blueprints. The public consultation meetings on the Blueprints will be held in mid-January 2021 (virtually).