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On 17 July 2023, the OECD/G20 Inclusive Framework on BEPS (IF) released four important documents related to Pillar One and Pillar Two and a Progress Report to the G20 Finance Ministers and Central Bank Governors for their meeting on 17-18 July. These publications follow last week’s IF plenary meeting and resulting “Outcome
Statement,” which provided an update on the status and timeline for implementing Amount A and B of Pillar One and the Pillar Two Subject-to-Tax Rule (STTR).

This PwC Tax Policy Alert provides a short summary of these documents and will be followed by additional Alerts containing more in depth analysis.

We will be hosting a CPE-eligible on Thursday 27 July at 4pm UK time, for the latest updates on the OECD's two-pillar solution. You can register here.