The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting's two-pillar agreement on taxation of the digital economy and minimal global corporate tax will also eliminate double taxation, according to Pascal Saint-Amans, OECD Director of the Centre for Tax Policy and Administration. The agreement will include a clause that unilateral measures adopted by some countries against multinational companies must be halted or rolled back, Saint-Amans confirmed.
News Source：【CFE Tax Advisers Europe 2021/09/06】