Statement on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation

Topic area:
Key words:
Tax
Initiative
Official name
Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy
Type
Comment
Level 3 / Other
Initiator
OECD
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
29.01.2020
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: OECD, Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy, 2020