Abstract
Tectonic changes are under way, the global tax landscape is transforming swiftly. Under the auspices of the OECD, the BEPS project has been implemented. The purpose of the project is to combat tax challenges arising from the digitalisation of the economy, as well as to establish global minimum level of effective tax rate. OECD/Group 20 Inclusive Framework is the main coordinating body responsible for the implementation of the Two-pillar solution. The article provides an analysis of evolution of the Pillar 2 project, current status and the prospects in the context of global challenges
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