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Statement on a Two-Pillar Solution to Address the Tax Challenges - Digitalisation of the Economy

Updated: May 5


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Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy - PDF

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Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy - Reference

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关于应对经济数字化税收挑战双支柱方案的声明

87.2 关于应对经济数字化税收挑战双支柱方案的声明(中文翻译)
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136 Member Jurisdictions have agreed to it as of 8 October 2021.

87.3 136 Member Jurisdictions have agreed to it as of 8 October 2021.
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Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy (July 2021)

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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。













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