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TAXATION ISSUES
This is in particular true for the work on taxation, which is, currently, a hot topic for the OECD, especially for the follow-up of the BEPS Action Plan and in particular the so-called BEPS 2.0 on the taxation of the digital economy. As it is well known, the new OECD’s initiative, in agreements with G20 leaders, intends creating a real Copernican revolution of the international tax system based on two central pillars: one pillar addressing the broader challenges of the digitalization of the economy and focusing on the allocation of taxing rights, and a second pillar introducing minimum taxation standards.
Today, these initiatives involve 138 countries to achieve a consensus position. The level of participation and the geographical diversity represented around the OECD’s table (now –due to the pandemic emergency– unfortunately, a “virtual table”) would seem to be a concrete evidence of the perceived importance of the role of the OECD in developing international tax norms.