Highlights brochure: Addressing the tax challenges arising ...

OECD/G20 base erosion and profit shifting Project Addressing the tax challenges arising from the digitalisation of the economyJULY 2021 CONTENTSI ntroduction 3 Statement on a Two-Pillar Solution to Address the Tax challenges arising from the Digitalisation of the Economy 4 Reforming the international tax system for the 21st century 8 Background 8 What are the problems with the existing rules?

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 key components of each Pillar are described in the following paragraphs.

Tags:

  Base, Profits, Erosion, Shifting, Base erosion, Profit shifting

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