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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 prejudi

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of ... delivering an interim report in March 2018. In January 2019, members of the Inclusive Framework agreed to examine proposals ... the OECD Secretariat was mandated to carry out an economic analysis and impact assessment of the Pillar One and Pillar Two ...

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