ATAF 8th Technical Note
After several years of highly complex and difficult negotiations, the Inclusive Framework (IF) issued its two-pillar solution to address the tax challenges arising from the digitalisation of the economy on 8th October 2021. This is an agreement resulting in a two-Pillar set of rules that represents the most significant changes to the international tax rules in the last 100 years. However, 4 of the IF’s 140 members have not joined yet.