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On 12 October 2020, the OECD released for public consultation
updated reports on its two-pillar proposal to address the tax
challenges of the digitalisation of the economy.
The Pillar One proposal focuses on
new nexus and profit allocation rules for certain business models,
whereas the Pillar Two proposal pursues
more broadly a global minimum effective taxation. The reports
identify key issues, both political and technical, where
divergences remain to be solved. The goal is to reach consensus
amongst the 137 participating jurisdictions by mid-2021.
Stakeholders are invited to provide their written comments no later