OECD: Aims for ‘unified’ approach on ‘digitalisation’ by year-end; First MLI impact assessment soon

Jun 12,2019

OECD’s Tax Talks twelfth session extensively deals with the Inclusive Framework’s two-pillar approach and updates on the G20 Finance Ministers meet held in Japan; Mr. Pascal-Saint Amans highlights the next steps on the ‘digitalisation’ roadmap, which aims for a ‘unified’ approach on Pillar 1 [focusing on allocation of taxing rights and new nexus rules] by year end; Explaining the rationale for Pillar 2 [i.e. GloBE proposal] which se...

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