This document sets out the Statement discussed in the OECD/G20 Inclusive Framework on BEPS. 139 member jurisdictions have agreed to it as of 9 June 2023. It is noted that not all Inclusive Framework members have joined as of today.

 

Access the Statement and Detailed Implementation Plan

• English
• Français
• Arabic*
• Español*
• Português*
• Russian*

* These translations are provided for information purposes only. In the event of any discrepancy between the original work and the translation, only the text of the original English and French work shall be considered valid. 

 

Related reading

• Outcome Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – 11 July 2023
• Press release: Uzbekistan joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy (09/06/2023)
• Press release: Azerbaijan joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy (16/12/2022)
• Press release: Mauritania joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy (04/11/2021)
• Press release: International community strikes a ground-breaking tax deal for the digital age (08/10/2021)
• Highlights brochure & FAQs (08/10/2021) Also available in: Deutsch | Español | Français
• View all members of the OECD/G20 Inclusive Framework on BEPS
• Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy – 1 July 2021
• Capacity building tools to assist with the implementation of the Two-Pillar Solution

 

FURTHER INFORMATION

• Visit the main BEPS website
• Contact us by e-mail: ctp.beps@oecd.org
• Follow us on social media: @OECDtax (Twitter) and OECD Tax (LinkedIn)