Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint

Inclusive Framework on BEPS

DOI:https://doi.org/10.1787/abb4c3d1-en

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. This report explores options and issues in connection with the design of a global minimum tax that would address remaining BEPS issues.



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