Pillar One and Pillar Two: Overview and updates
By ATLEGANG MATJILA The Organisation for Economic Co-operation and Development’s (OECD) Two-Pillar solution (Pillar One and Pillar Two) originated from a need to align taxing rights of jurisdictions to the way business has rapidly progressed (and continues to progress) from the traditional bricks and mortar business to more digitalised business models. Today’s digitalised economy has created…
