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. 136 member jurisdictions have agreed to it as of 8 October 2021. It is noted that not all Inclusive Framework members have joined as of today.


Access the Statement and Detailed Implementation Plan


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