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Switzerland: The OECD publishes the blueprints for its Two-Pillar Approach
The OECD/G20 Inclusive Framework on BEPS is of the opinion that current tax systems no longer ensure a fair and effective taxation of the growing digital economy.
The OECD/G20 Inclusive Framework on BEPS is of the opinion that current tax systems no longer ensure a fair and effective taxation of the growing digital economy.
Efforts are therefore underway to grant the market states new taxation rights and to apply minimum taxation through various new regulations. In this regard, the OECD presented the drafts or Blueprints for its Two-Pillar Approach (Pillar One and Two) for public consultation on 12 October 2020.
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