Key features of Pillar One and Pillar Two
On 12 October 2020, the OECD published its reports on the ‘Blueprints’ for its two-pillar proposal to address both the tax challenges arising from the digitalisation of the economy and the remaining challenges of the BEPS project (the Pillar One Blueprint and Pillar Two Blueprint, together the Blueprints). In this briefing, we look at the key features of Pillar One and Pillar Two as outlined in the Blueprints and highlight some of the main issues.
For more information on this please contact Philip McQueston or any member of our Tax team.
Date published: 16 December 2020