Transcription of Brochure: Two-Pillar Solution to Address the Tax ...
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Brochure: Two-Pillar Solution to Address the Tax ...
OECD/G20 Base Erosion and Profit Shifting Project Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the EconomyOCTOBER 2021 CONTENTSI ntroduction3 Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy 6 Detailed Implementation Plan10 Background12 What are the problems with the old international tax rules? 13 What is the Two-Pillar Solution ? 14 What will the impact be? 16 Next steps16 Key milestones17 Frequently asked questions18 References21 This document is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member countries or of members of the OECD/G20 Inclusive Framework on BEPS. This document, as well as any data and any map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges arising from the digitalisation of the economy. The agreed components of each Pillar are described in the following paragraphs. A detailed implementation plan is provided in the Annex. Pillar One Scope
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