Base erosion and profit shifting

Public comments received on the Secretariat Proposal for a "Unified Approach" under Pillar One


15/11/2019 - On 9 October 2019, interested parties were invited to provide comments on a number of policy issues and technical aspects with respect to the Secretariat Proposal for a "Unified Approach" under Pillar One. The OECD is grateful to the commentators for their input and now publishes the public comments received.



Update 19/11/2019: Comments have been added/replaced in their respective folders within the ZIP file. Please consult the "Read me" file for a description of all updates.



Public consultation meeting

The draft agenda for the public consultation meeting, which will be held at the OECD Conference Centre in Paris on 21-22 November 2019, is now available. Registration for this event has closed. The event will be broadcast live, with no advance registration required for this online access. A replay will be available after the event.



Enquiries should be addressed to [email protected].