BEPS 2.0: OECD Pillar One and Pillar Two

ALG contributes to the IBA Taxes Committee submission to the OECD regarding the blueprints

Jan 2021

article

On 12 October 2020, the OECD/G20 Inclusive Framework on BEPS released the Pillar One and Pillar Two Blueprints, together with a public consultation document seeking stakeholder input on the Blueprints.

Consultation on the BEPS 2.0 blueprints

Jan 2021

article

What could be the final public consultation meeting on the BEPS 2.0 blueprints will be held this week on 14 and 15 January 2021.

Background to the Blueprints and the OECD Two-Pillar Approach

Dec 2020

publication

The matter of directly addressing the tax challenges of the digitalised economy was effectively parked in the course of the OECD’s base erosion and profit shifting (BEPS) project.

Key features of Pillar One and Pillar Two

Dec 2020

publication

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...

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BEPS 2.0: OECD Pillar One and Pillar Two

ALG contributes to the IBA Taxes Committee submission to the OECD regarding the blueprints

Consultation on the BEPS 2.0 blueprints

Background to the Blueprints and the OECD Two-Pillar Approach

Key features of Pillar One and Pillar Two