G20/OECD The Digitalised Economy – Update On Taxation Of Digital Economy (Pillar One) And Global Minimum Rate (Pillar Two)

Digitalised Economy and Beyond series
Host: Alison Lobb
Presenters: Lisa Shipley, Bob Stack

(On demand, aired 25 October 2021)

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More than 130 members of the G20/OECD Inclusive Framework have now agreed the key components of the allocation of taxing rights between countries (‘Pillar One’) and the introduction of a global minimum tax (‘Pillar Two’), with implementation scheduled for 2023. The remaining political issues and an implementation plan will be discussed at the upcoming Inclusive Framework and G20 Finance Ministers meetings. What would the rules mean for your organisation? We’ll discuss:

  • Pillar One: update on Amount A, Amount B and tax certainty.
  • Pillar Two: minimum rate and latest developments.
  • Implementation plan and next steps.

Find out more about these proposals for major international tax policy reform.

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