Digitalisation of the economy - key public documents 2015-2020

BEPS Action 1のサイトに，これまでの文書へのリンクがある。一覧性があり便利なので，そのままcopy & pasteしておく。

• October 2015: BEPS Action 1 - Addressing the Tax Challenges of the Digital Economy
• March 2018: Delivery of the Interim Report
• January 2019: Delivery of Policy Note
• February-March 2019: Public Consultation
• May 2019: Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy
• November 2019: Public Consultation - Secretariat Proposal for a "Unified Approach" under Pillar One
• December 2019: Public Consultation - Global Anti-Base Erosion (GloBE) Proposal under Pillar Two
• January 2020: Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy

その後，2020年6月にMnuchin letter to four European finance ministersがあり，OECD Secretary-General Angel Gurríaの声明。

2020年7月，OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors

2020年8月にblueprintsがInclusive Frameworkに回覧される→ustax-by-maxにまとめ。 今後のタイムラインについては，8月4日付けのこの記事が次のように記す。以下そのまま原文を引用。

• The OECD had planned to present the blueprints to the relevant OECD working parties and the Inclusive Framework country members by the end of last week. Countries will have until the end of August to comment;
• The blueprints will be sent for approval of the Inclusive Framework at a meeting in September 2020;
• They will be presented for final approval/adoption at the OECD Inclusive Framework meeting scheduled for 8–9 October 2020; and
• The OECD Inclusive Framework will report to the G20 Finance Ministers meeting on 15–16 October 2020, followed by the G20 Leaders’ summit on 21–22 November 2020.