Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – 1 July 2021

This document sets out the Statement which has been discussed in the OECD/G20 Inclusive Framework on BEPS. 134 member jurisdictions have agreed to it as of 31 August 2021. It is noted that not all Inclusive Framework members have joined as of today.

本文件所载的声明已在经济合作与发展组织（Organization for Economic Co-operation and Development, OECD）/二十国集团（Group of Twenty, G20）税基侵蚀和利润转移（Base Erosion and Profit Shifting, BEPS）包容性框架内完成研讨。截至2021年8月31日，已有134个成员管辖区同意该声明。需注意的是，截至当前，并非所有包容性框架成员均已加入该声明。