The OECD will officially publish its blueprints on 12 October on the design of the two pillars of international tax reform, announced the Director of the OECD’s Centre for Tax Policy and Administration, Pascal Saint-Amans, at an online conference organised by the Irish Institute of International and European Affairs on Tuesday 22 September.
The draft texts in question, that were leaked a few weeks ago, describe the main features of the building blocks of the two pillars and identify...