OECD publishes Beps 2.0 blueprints, but hat comes next?

Two new reports give some indications of the taxation measures that are on the way

The OECD published two reports, extending to 480 pages, addressing the ‘Tax Challenges Arising from Digitisation’

Can consensus be reached by more than 130 jurisdictions to fundamentally change the international tax environment, potentially increasing annual global corporation tax by up to US$80 billion?

According to the Organisation for Economic Co-operation and Development (OECD), the answer is yes, and by the middle of 2021. Indeed, in his budget speech, Paschal Donohoe, the Minister for Finance, acknowledged that “what is certain . . . is that change is inevitable”.

While the conclusion of ...