Statement on a Two-Pillar Solution to Address the Tax Challenges - Digitalisation of the Economy
Updated: May 5, 2022
Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy - PDF
Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy - Reference
关于应对经济数字化税收挑战双支柱方案的声明
136 Member Jurisdictions have agreed to it as of 8 October 2021.
Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy (July 2021)

1. On October 8, 2021, the BEPS Inclusive Framework released its latest statement announcing the latest developments in the two-pillar taxation program.
2. The 136 countries and tax jurisdictions that support the latest two-pillar framework include Malaysia, China, Hong Kong, and Singapore, as well as Ireland, Hungary, Estonia, Barbados, and Peru, which had reservations about the framework but have now expressed support.
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经济数字化税收挑战“双支柱”方案 1. 2021年10月8日,BEPS 包容性框架 [BEPS Inclusive Framework] 发布最新声明,宣布了双支柱税收计划的最新进展。
2. 支持最新双支柱框架的136个国家和税收管辖区包括我国马来西亚、中国、香港和新加坡等,同时也包括了爱尔兰、匈牙利、爱沙尼亚、巴巴多斯和秘鲁,这些国家和管辖区曾对该框架持保留态度,但现在表示支持。










