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Inclusive Framework on BEPS - OECD

TheOECD/G20 BaseErosionandProfitShifting(BEPS)Projec taimstocreateasinglesetofconsensus-based internationaltaxrulestoaddressBEPS, ,theInclusiveFrameworkhascontinuedtowork ontheissue, ,membersoftheInclusiveFrameworkagreedtoe xamineproposalsintwopillars, , ,inanincreasinglydigitalage, sviewsonkeypolicyfeatures,principlesandp arameters,andidentifiesremainingpolitica landtechnicalissueswheredifferencesofvie wsremaintobebridged, BASE EROSION AND PROFIT SHIFTING PROJECTI nclusive Framework on BEPS 1 TAX CHALLENGES ARISING FROM DIGITALISATION REPORT ON PILLAR ONE BLUEPRINT OECD 2020 OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Report on Pillar One Blueprint Inclusive Framework on BEPS PUBE 2 TAX CHALLENGES ARIS

the request of the G20, the Inclusive Framework has continued to work on the issue, delivering an interim report in March 2018. In January 2019, members of the Inclusive Framework agreed to examine proposals ... Annex B. Approaches to implementing the Amount A formula 221

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