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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 – 8 October 2021

 

This document sets out the Statement which has been discussed in the OECD/G20 Inclusive Framework on BEPS. 137 member jurisdictions have agreed to it as of 4 November 2021. It is noted that not all Inclusive Framework members have joined as of today.

 

Access the Statement and Detailed Implementation Plan

* These translations are provided for information purposes only. In the event of any discrepancy between the original work and the translation, only the text of original English and French work shall be considered valid. 

 

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FURTHER INFORMATION

 

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