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 discussed in the OECD/G20 Inclusive Framework on BEPS. 139 member jurisdictions have agreed to it as of 9 June 2023. 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 the original English and French work shall be considered valid. 


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