ATAF’s opinion on the Inclusive Framework's Unified Approach
ATAF’s opinion on the Inclusive Framework Pillar One (including the Unified Approach) and Pillar Two proposals to address the tax challenges arising from the digitalisation of the economy. Outlined below is ATAF’s detailed response on the technical aspects of the changes proposed under Pillar One released by the OECD Inclusive Framework this week and ATAF’s view of discussions under Pillar Two.