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OnPoint: The OECD/G20’s Two Pillar approach

On July 1, 2021, the OECD/G20 Inclusive Framework issued a statement saying that broad agreement had been reached on a Two Pillar approach, with over 130 members agreeing to the proposals.

Our complimentary OnPoint on the Two Pillar Solution by the OECD/G20 Inclusive Framework on BEPS provides ready-to-use slides summarizing the Two Pillars – allowing tax professionals to prepare and easily share insights and explanations on the following:

Pillar One

  • New nexus and profit allocation rules
  • Taxing market jurisdictions regardless of physical presence
  • The fixed return for baseline marketing and distribution
  • Improved tax certainty

Pillar Two

  • Minimum level tax for multinational entities
  • Additional taxing rights for certain jurisdictions
  • The Subject to Tax Rule
  • GloBE Rules

Download your copy to quickly learn the newest details on the Two Pillar approach.

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