On 1 July 130 member countries of the OECD/G20 Inclusive Framework on BEPS (currently 133) reached agreement, but not unanimous consensus, on key aspects of the two-pillar solution to address tax challenges arising from the digitalisation of the economy. 130 of the 139 Inclusive Framework members joined in a “Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy” (“the Statement”). A further three Inclusive Framework members subsequently joined in the Statement. More details on the key components agreed in the Statement are set out in Policy News, below.
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