Taxing the Digitalization of the Economy: The Two Pillar Approach

Current discussions and impact on the German economy

The OECD is currently pushing one of the biggest reforms of international taxation in history. In view of the expectation that a final agreement can be reached by mid-2021, BDI would like to emphasize once again the impact of this project on German industry. We advocate for a solid, long-term framework for a stable, sustainable and administrable tax architecture.