By Julie Martin, Editor, MNE Tax
McGill University professor, Allison Christians, today published the full text of the OECD pillar one and pillar two blueprints on her blog.
The blueprints are expected to be considered at the Inclusive Framework on BEPS meeting of October 8–9 and then at the G20 Finance Ministers meeting the following week. After that, G20 leaders will consider the proposal at their meeting on November 21-22.
Hey #taxtwitter here they are: OECD draft reports on Pillars 1 & 2 https://t.co/w0DIWADlhv
thanks to everyone who responded!
— Allison Christians (@profchristians) September 3, 2020
Though not publicly released, as noted by Christians, the documents were leaked a few weeks ago and have been circulating among law firms and multinational corporations.
Christians, who is H. Heward Stikeman Chair in Tax Law at McGill, did not reveal the source of the documents.
Julie Martin
Julie Martin is the founder of MNE Tax. She edits the publication and regularly contributes articles on new developments in cross-border business taxation.
Julie has worked as a tax journalist and editor for more than 13 years. Prior to that, she worked as an in-house tax attorney in New York. She also holds an LLM in taxation from New York University School of Law.
Julie can be reached at [email protected].
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