On July 13, 2023, SIF published the Outcome Statement of the OECD/G20 Inclusive Framework for implementing the remaining elements of the two-pillar solution to address the fiscal challenges arising from the digitalization of the economy.

The Outcome Statement summarizes the following measures in this regard:

  • Multilateral Agreement on Amount A of Pillar 1
  • Pillar 1 amount B
  • Subject-to-tax rule (STTR) of Pillar 2
  • Implementation Support

Further information and documents are available here.