Since the conclusion of the BEPS project in 2015, the OECD has been trying to revise and reform international taxation principles with a view to address the challenges of the digital economy. After months of technical work and negotiations, the OECD published two comprehensive blueprints this October, on which the public can comment until 14 December 2020. We want to seize this occasion to outline the essential regulations and to identify the challenges and opportunities of the blueprints and to discuss them together.
In our previous webinars of 26 May 2020 on pillar 1 (new nexus) and 2 July 2020 on pillar 2 (global minimum taxation) we have already outlined the main principles of the taxation regimes. Our webinar on 30 November covered: