On 1 July 2021, the Organisation for Economic Co-operation and Development (OECD) Inclusive Framework agreed on a two-pillar solution to address the tax challenges arising from digitalization of the economy.
Details of the key components of the agreement can be accessed at Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy – 1 July 2021 (oecd.org).
The OECD Inclusive Framework will continue to work on detailed aspects of the design eleme…