The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting

The digital economy challenges international taxation rules as businesses provide services to consumers around the globe while residing in only one state. The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting aims to create a harmonised framework for the taxation of international companies, including digital firms. The framework was agreed upon in October 2021 and currently counts 139 member jurisdictions, but it is yet to be implemented by governments across the globe. This thread tracks the development of the framework and its national implementation.