OECD Pillars One and Two – The Latest and What’s Next?


Benjamin Shreck, Tax Counsel, Tax Executives Institute


  • Peter A. Barnes, Caplin & Drysdale, Chartered
  • Jesse F. Eggert, KPMG LLP
  • Alison Lobb, Deloitte Tax LLP (UK)

Session Description:

The OECD began its base erosion and profit shifting (BEPS) project to combat perceived inappropriate corporate tax planning and avoidance in 2013. The BEPS project was the precursor to the OECD’s current focus on tax challenges of the digitalization of the economy and its “Pillar One and Pillar Two” approach to those challenges. This session will update attendees on the latest OECD developments in this area, as well as discuss unanswered questions and the future direction the OECD may take.;

Learning Objectives:

After this session, participants will be able to: (1) articulate the latest OECD developments on Pillars One and Two; (2) understand what the OECD still needs to accomplish with respect to its approach in this area; and (3) assess the various paths forward for the OECD.

Location: Date: March 22, 2021 Time: 11:30 am - 12:45 pm