Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two)
Inclusive Framework on BEPS
OECD/G20 Base Erosion and Profit Shifting Project
![](/adobe/dynamicmedia/deliver/dm-aid--d00ae33d-f7c9-45b6-a323-0657a6d1a714/9afd6856-en.jpg?preferwebp=true&quality=80)