Progress

Current status
revoked
11 Oct 2023 under deliberation
03 Oct 2023 adopted
11 Jul 2023 adopted
20 Jan 2023 processing consultation
20 Dec 2022 in consultation
11 Apr 2022 processing consultation
14 Mar 2022 in consultation
18 Feb 2022 processing consultation
04 Feb 2022 in consultation
20 Dec 2021 adopted
08 Oct 2021 adopted
10 Jul 2021 adopted
01 Jul 2021 adopted

Scope

Implementers
Albania
Andorra
Angola
Anguilla
Antigua & Barbuda
Argentina
Armenia
Aruba
Australia
Austria
Bahamas
Bahrain
Belarus
Belgium
Belize
Benin
Bermuda
Bosnia & Herzegovina
Botswana
Brazil
British Virgin Islands
Brunei Darussalam
Bulgaria
Burkina Faso
Cameroon
Canada
Cape Verde
Cayman Islands
Chile
China
Colombia
Congo
Cook Islands
Costa Rica
Croatia
Denmark
Djibouti
Dominica
Dominican Republic
DR Congo
Egypt
Eswatini
Faeroe Islands
Finland
France
Gabon
Georgia
Germany
Greece
Greenland
Grenada
Haiti
Honduras
Hong Kong
Iceland
India
Indonesia
Israel
Italy
Jamaica
Japan
Jordan
Kazakhstan
Latvia
Liberia
Liechtenstein
Lithuania
Luxembourg
Macao
Malaysia
Maldives
Malta
Mauritius
Mexico
Monaco
Mongolia
Montenegro
Montserrat
Morocco
Namibia
Netherlands
New Zealand
Norway
Oman
Pakistan
Panama
Papua New Guinea
Paraguay
Peru
Poland
Portugal
Qatar
Republic of Korea
Romania
Russia
Saint Kitts & Nevis
Saint Lucia
Samoa
San Marino
Saudi Arabia
Senegal
Serbia
Seychelles
Sierra Leone
Singapore
Slovakia
Slovenia
South Africa
Spain
Sweden
Switzerland
Thailand
Trinidad & Tobago
Tunisia
Turkiye
Turks & Caicos Islands
Ukraine
United Arab Emirates
United Kingdom
United States of America
Uruguay
Vietnam
Zambia
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
other regulatory body
Implementation Level
bi- or plurilateral agreement

Timeline of events

11 Oct 2023
under deliberation

Published OECD Multilateral Convention to Implement Amount A of Pillar One (MLC)

On 11 October 2023, the OECD/G20 Inclusive Framework adopted the Multilateral Convention to Implement Amount A of Pillar One (MLC). The MLC reflects the existing consensus of the members of the Inclusive Framework, which is aimed at addressing tax c…

Source
Event type treaty
Action type announcement
Government branch executive
Government body central government
03 Oct 2023
adopted

Adopted OECD Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR Multilateral Instrument)

On 3 October 2023, the OECD adopted the "Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule" (STTR Multilateral Instrument). The Convention will allow to implement the Pillar Two Subject to Tax Rule in exi…

Source
Event type treaty
Action type adoption
Government branch executive
Government body other regulatory body
11 Jul 2023
adopted

Issued Outcome Statement on the implementation of the OECD Two‐Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy

On 11 July 2023, 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) issued an "Outcome Statement" on the Two‐Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The Ou…

Source
Event type treaty
Action type adoption
Government branch executive
Government body other regulatory body
20 Jan 2023
processing consultation

Closed Consultation on OECD Pillar One – Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures

On 20 January 2023, the public consultation closes on the OECD document titled “Pillar One – Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures”. The consultation document includes two dr…

Source
Event type treaty
Action type consultation closed
Government branch executive
Government body other regulatory body
20 Dec 2022
in consultation

Opened Consultation on OECD Pillar One – Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures

On 20 December 2022, the Organisation for Economic Co-operation and Development (OECD) opened a consultation on the document titled "Pillar One – Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar…

Source
Event type treaty
Action type consultation opened
Government branch executive
Government body other regulatory body
11 Apr 2022
processing consultation

Closed consultation on Commentary for Pillar Two Global Anti-Base Erosion Model Rules

The OECD closed a consultation on the Commentary to support the implementation of the Global Anti-Base Erosion (GloBE) Model Rules contained in Pillar Two of the Framework for the Taxation of the digital economy. Particularly, the Commentary clarifi…

Source
Event type treaty
Action type consultation closed
Government branch executive
Government body central government
14 Mar 2022
in consultation

Opened consultation on Commentary for Pillar Two Global Anti-Base Erosion Model Rules

The OECD opened a consultation on the Commentary to support the implementation of the Global Anti-Base Erosion (GloBE) Model Rules contained in Pillar Two of the Framework for the Taxation of the digital economy. Particularly, the Commentary clarifi…

Source
Event type treaty
Action type consultation opened
Government branch executive
Government body central government
18 Feb 2022
processing consultation

Public consultation closes on the OECD draft document on model rules for nexus and revenue sourcing under Pillar One

On 18 February 2022, the public consultation on the draft document on model rules for nexus and revenue under Pillar One closes. The consultation was opened by the Secretariat of the Organisation for Economic Cooperation and Development (OECD) on 4 …

Source
Event type treaty
Action type consultation closed
Government branch executive
Government body central government
04 Feb 2022
in consultation

OECD published draft document on model rules for nexus and revenue sourcing under Pillar One for public consultation

On 4 February 2022, the Secretariat of the Organisation for Economic Cooperation and Development (OECD) published a draft document on model rules for nexus and revenue under Pillar One for public consultation. The stakeholders are invited to submit …

Source
Event type treaty
Action type consultation opened
Government branch executive
Government body central government
20 Dec 2021
adopted

Published model rules for Pillar Two domestic implementation of 15% global minimum tax

On 20 December 2021, the Organisation for Economic Co-operation and Development (OECD) published the model rules to support the domestic implementation of Pillar Two of the Framework for the Taxation of the digital economy. Particularly, Pillar Two …

Source
Event type treaty
Action type adoption
Government branch executive
Government body other regulatory body
08 Oct 2021
adopted

G20 Statement on Two-Pillar-Approach including a Reallocation of Taxation Rights and Global Anti-Base Erosion Rules

The 136 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting issued a statement updating the July political agreement which aims to address the tax challenges arising from the digitalisation of the economy. Th…

Source
Event type treaty
Action type adoption
Government branch executive
Government body central government
10 Jul 2021
adopted

G20 Agreement on Two-Pillar-Approach including a Reallocation of Taxation Rights and Global Anti-Base Erosion Rules

The G20 finance ministers and central bank governors issued a communique stating their agreement on the inclusive framework on Base Erosion and Profit Shifting (BEPS). The two-pillar solution seeks to implement effective taxation of the digital econ…

Source
Event type treaty
Action type adoption
Government branch executive
Government body central government
01 Jul 2021
adopted

Adoption of Two-Pillar-Approach including a Reallocation of Taxation Rights and Global Anti-Base Erosion Rules

On July 1, 2021, the OECD and G20 published a statement regarding their two-pillar solution as part of the inclusive framework on Base Erosion and Profit Shifting (BEPS). The two-pillar solution seeks to implement effective taxation of the digital e…

Source
Event type treaty
Action type adoption
Government branch executive
Government body central government