Base erosion and profit shifting

Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – 1 July 2021


This document sets out the Statement which has been discussed in the OECD/G20 Inclusive Framework on BEPS. 134 member jurisdictions have agreed to it as of 31 August 2021. It is noted that not all Inclusive Framework members have joined as of today.


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