Progress
Scope
Timeline of events
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…
SourceOpened 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…
SourceClosed 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…
SourceOpened 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…
SourcePublic 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 …
SourceOECD 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 …
SourcePublished 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 …
SourceG20 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…
SourceG20 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…
SourceAdoption 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…
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