The BEPS Monitoring Group

Monitoring measures to end base erosion and profit shifting by transnational corporations

Action 1 4
Action 10 6
Action 11 1
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Action 14 3
Action 15 3
Action 3 1
Action 4 3
Action 5 2
Action 6 5
Action 7 5
Action 8 8
Action 9 2
Action Plan 2
Digital Economy 1
Enlarged Framework 2
Unitary Taxation 5
minimum tax 1

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February 2024 1

Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy

We provide here our analysis of the proposals in the Statement published 1 July 2021 by the OECD from the Inclusive Framework on BEPS for addressing the tax challenges arising from digitalisation of the economy. We hope that this will help inform public debate and the continuing negotiations.

BEPS Monitoring GroupJuly 31, 2021 Comments