OECD Secretariat Proposal for a ‘Unified Approach’ under Pillar One

By Technical Team on 11 Nov 2019

The Chartered Institute of Taxation (CIOT) responds to the OECD public consultation on the Secretariat Proposal for a ‘Unified Approach’ under Pillar One, which is progressing the conversation around the impact of digitalisation of the economy and is continuing the work towards a consensus-based, long term solution which address the tax challenges raised.