A Guide to the OECD/G20’s October 8, 2021 Inclusive Framework Agreement on Global Tax Reform

This short set of slides provides a guide to the two-pillar solution for global tax reform agreed by the OECD/G20 Inclusive Framework and announced on October 8, 2021.

They cover:

• Fundamental details of the two pillars that have now been confirmed
• Significant gaps and other details that remain unclear
• Next steps towards implementation

We hope you find these slides helpful in understanding what has been agreed and the status of what remains, and invite you to contact your normal Cleary contact if you have any questions or issues you would like to discuss.

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