A Guide to the OECD/G20’s October 8, 2021 Inclusive Framework Agreement on Global Tax Reform

October 13, 2021

This short set of slides provides a guide to the two-pillar solution for global tax reform agreed by the OECD/G20 Inclusive Framework and announced on October 8, 2021.

They cover:

Fundamental details of the two pillars that have now been confirmed
Significant gaps and other details that remain unclear
Next steps towards implementation

We hope you find these slides helpful in understanding what has been agreed and the status of what remains, and invite you to contact your normal Cleary contact if you have any questions or issues you would like to discuss.

Click here for our recent tax articles. Click here for developments and resources on Tax Reform 2021: U.S. and OECD/G20.

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A Guide to the OECD/G20’s October 8, 2021 Inclusive Framework Agreement on Global Tax Reform