OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation - Report on Pillar One Blueprint Inclusive Framework on BEPS

The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. Addressing the tax challenges raised by digitalisation has been a top priority of the OECD/G20 Inclusive Framework in BEPS since 2015 with the release o...