OECD Tax and Development Days 2024 (Day 1 Room 1 Session 1): Two-Pillar Solution

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Developing country perspectives on the implementation of the Two-Pillar Solution.

This session will discuss the opportunities the Two-Pillar Solution to address the tax challenges arising from the digitalisation of the economy presents for developing countries, including the implementation of the Global Minimum Tax, and simplification of transfer pricing rules. Drawing on country and regional experiences it will discuss developing countries’ plans for the future.

French and Spanish versions of the replay are available on the dedicated event web page.

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