Economics · International Taxation & OECD
Consider the following statements regarding the Organisation for Economic Co-operation and Development (OECD) and its international tax initiatives: 1. The OECD/G20 Base Erosion and Profit Shifting (BEPS) project is a framework designed to prevent multinational corporate tax avoidance through strategies like transfer pricing and treaty abuse. 2. In 2021, under the OECD-led Pillar Two framework, a global minimum corporate tax rate of 15% was agreed upon by 137 countries. Which of the above statements is/are correct?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Both 1 and 2✓
- 2Neither 1 nor 2
- 32 only
- 41 only
Correct answer
Both 1 and 2
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