BEPS 2.0: OECD Pillar One and Pillar Two

Overview of the Pillar 1 Proposed Tax Dispute Resolution Process

Feb 2021

publication

Pillar 1 of BEPS 2.0 is made up of two parts.  One part, Amount A allocates a portion of deemed residual profits of certain in-scope multinational enterprises (MNE) to market jurisdictions.

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Inconsistencies in the US approach to BEPS 2.0 Project?

Feb 2021

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Philip McQueston, Of Counsel, spoke with US and Brazilian attorney José Rubens Scharlack about inconsistencies José sees in the US position concerning the BEPS 2.0 project, highlighted in a recent article...

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

Jan 2021

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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.

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Consultation on the BEPS 2.0 blueprints

Jan 2021

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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.

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Background to the Blueprints and the OECD Two-Pillar Approach

Dec 2020

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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.

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Key features of Pillar One and Pillar Two

Dec 2020

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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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