OECD Pillar One and Two: 31 January 2020 update


OECD Pillar One and Two: 31 January 2020 update

Tax insights

On 31 January 2020, the OECD/G20 Inclusive Framework released a Statement on its ongoing work to address the tax challenges arising from the digitalisation of the economy. The work addresses nexus and profit allocation rules (Pillar One), and the development of a global anti-base erosion (GloBE) proposal (Pillar Two). The Inclusive Framework has endorsed an outline of the architecture of a unified approach as the basis for negotiations of a consensus-based solution under Pillar One, and notes significant progress on Pillar Two. The Inclusive Framework reaffirmed its commitment to reach agreement on a consensus-based solution by the end of 2020.

OECD Pillar One and Two: 31 January 2020 update
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