About Us
Discover how we advance the business voice at the OECD through a clear institutional mandate, robust governance, and a diverse global network.
About Us
About Us
Discover how we advance the business voice at the OECD through a clear institutional mandate, robust governance, and a diverse global network.
The OECD
The OECD
Explore how the OECD shapes market-based economies through its standards, recommendations and analysis that matter to the private sector.
About the OECD
Explore the OECD’s role and unique features
Why the OECD Matters
Find out how the OECD impacts business
Learn more about the OECD
See morePolicy Areas
Policy Areas
Explore our policy recommendations to the OECD and governments to foster economic growth, sustainable development, and societal prosperity.
All Policy Areas
Browse our various policy groups
Competitiveness and Growth
Competition, Economic Policy, Finance, Governance, Regulation, SMEs, Entrepreneurship
Emerging Markets
China, Development, Latin America, Southeast Asia
Food, Health, Well-Being
Agriculture, Food, Health, Tourism
Green Growth
Biotechnology, Chemicals, Environment, Energy, Nanotechnology
Innovation and Digital
Consumer Policy, Digital Policy, Innovation, Technology
Open Markets
Export Credits, Illicit Trade, Investment, Trade
Responsible Business
Anti-Corruption, Corporate Governance, Integrity, Responsible Business Conduct
Skills and Employment
Education, Employment, Labour, Private Pensions, Social Affairs
Tax and Fiscal Affairs
Advocacy
Advocacy
Explore how we bring business priorities to the table in our engagement with Governments, the OECD, and the G7, and the G20.
Newsroom
Need to contact our communications department?
For interview and comment requests, send an e-mail to our Communications Manager, Max Jablonowski, jablonowski@biac.org.
Our Tax Committee continues active engagement with OECD on Pillar One (Allocation of Taxing Rights) and Pillar Two (Global Minimum Tax) components of the Project on addressing tax challenges arising from the digitalization of the economy. Our continued engagement focuses on practicality, administrability and stability as core principles for effective implementation of new model rules and guidance.
On Pillar One, our most recent submission on 19 August includes comments on the OECD Consultation document “Progress Report on Amount A of Pillar One”. These comments focus on withholding taxes, marketing and distribution safe harbors, elimination of double taxation, alignment of work on amounts A and B, scope exclusions and further comments on existing Pillar One building blocks. Our members will present views from our submission at the upcoming 12 September OECD consultation on the Pillar One Progress Report.
On Pillar Two, our Business Advisory Group (BAG) works with OECD to provide input into the work on the development of Pillar Two Implementation Framework and Administrative guidance including issues such as safe harbors, GLOBE information return, the peer review process for qualifying taxes and other implementation issues requiring clarification and guidance.
We highly value our continued engagement with the OECD and G20 Inclusive framework, including the Taskforce on the Digital Economy. We support the OECD and Inclusive Framework stated priorities in developing the legislative solutions that are efficient for taxpayers and tax administrations and preserve consistent and coordinated outcomes for MNEs that avoid the risk of double taxation while minimizing compliance costs. As we navigate this process, our Committee works to effectively synthesise the many different and valid views of our members into an overall consensus position. Given the breadth and diversity of our membership, in case of no consensus on any specific issue, we make clear in our public submissions that there are dissenting views and clarify these varying perspectives as relevant to the work. All of our positions on the OECD Pillars 1 and 2 work are made public and are available here.