Negotiations at the OECD on international tax reform are back on track. After two days of meetings, on Wednesday 29 and Thursday 30 January, the OECD's Inclusive Framework on BEPS agreed to continue negotiations on the basis of a unified approach to digital taxation (Pillar I) and reaffirmed its commitment to reach an agreement before the end of 2020.
The 122 jurisdictions present at the meeting adopted a political declaration, a note on "the outline of the architecture of a unified approach...