Secretariat Proposal for a “Unified Approach” under Pillar One
BDI Position on OECD-Consultation
In May 2019, the Inclusive Framework adopted a Programme of Work to address the tax challenges of the digitalisation of the economy. The OECD-Secretariat's consultation document for a "Unified Approach" intends to facilitate a consensus solution on Pillar One based on the commonalities of previous alternative proposals. The BDI appreciates the opportunity to provide feedback and highlights challenges and risks of the current proposal.