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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 ARISING FROM DIGITALISATION REPORT ON PILLAR ONE BLUEPRINT OECD 2020 This document 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.

consensus-based international tax rules to address BEPS, and hence to protect tax bases ... This document and any map included herein are without prejudice to the status of or sovereignty over any ... Digital transformation spurs innovation, generates efficiencies, and improves services while boosting more

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