Statement, 13 October 2021
Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
The South Centre takes note of the Statement by 136 member jurisdictions of the OECD/G20 Inclusive Framework (IF) made on 8 October 2021, on a two-pillar solution to address the tax challenges arising from the digitalisation of the economy. The broad architecture of the agreement is now in place and it is clear to developing countries what they can expect from it.
This article was tagged: Article 12B, Base Erosion and Profit Shifting Project (BEPS), Digital Economy, Digital Tax, Digital Taxation, Digitalisation of the Economy, Double Taxation, Inclusive Framework, International Tax Cooperation, International Taxation, Multilateral Instrument (MLI), Multinational Enterprises (MNEs), Tax, Tax Cooperation, Tax Dispute Resolution Mechanism, Tax Law, Tax Policy, Tax Reform, Tax Sovereignty, Two Pillar Solution, UN Model Tax Convention