English: Participants of the Statement on a Two–Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy (Minimum corporate tax rate) as of 12 August 2021.
The treaty includes a minimum corporate tax rate of 15 % and was initially signed on the 1st July 2021. Only members of the OECD/G20 Inclusive Framework on BEPS are able to sign the statement.
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