Base erosion and profit shifting

Togo joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy


31/08/2021 – Togo joins international efforts against tax evasion and avoidance by joining the OECD/G20 Inclusive Framework on BEPS as its 140th member.


Collaborating on an equal footing with all other members of the Inclusive Framework, Togo will participate in the implementation of the BEPS package of 15 measures to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment.


Through its membership, Togo has also committed to addressing the tax challenges arising from the digitalisation of the economy by joining the two-pillar plan to reform the international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate, bringing to 134 the total number of jurisdictions participating in the agreement.


Under the two-pillar package, Pillar One aims to ensure a fairer distribution of profits and taxing rights among countries with respect to the largest Multinational Enterprises (MNEs), including digital companies. It would re-allocate some taxing rights over MNEs from their home countries to the markets where they have business activities and earn profits, regardless of whether firms have a physical presence there.


Pillar Two seeks to put a floor on competition over corporate income tax, through the introduction of a global minimum corporate tax rate that countries can use to protect their tax bases.


The two-pillar solution contains a number of points on which members of the OECD/G20 Inclusive Framework on BEPS must still agree details. In addition, a small number of Inclusive Framework members have not signed on to these proposals. The deal will be finalised in October 2021, complete with an implementation plan to develop model legislation, guidance and a multilateral treaty in 2022, with implementation from 2023.




Media enquiries should be directed to Pascal Saint-Amans (+33 1 4524 9108), Director of the OECD Centre for Tax Policy and Administration (CTPA), or the CTPA Communications Office.


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