Brochure: Two-Pillar Solution to Address the Tax Challenges …

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.

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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  Base, Profits, Erosion, Base erosion and profit shifting, Shifting

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