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Law Council of Australia


Global agreement on corporate taxation: addressing the tax challenges arising from the digitalisation of the economy

The Taxation Committee of the Business Law Section of the Law Council of Australia (the Committee) welcomes the opportunity to make a submission responding to the Global Agreement on Corporate Taxation: Addressing the Tax Challenges Arising from the Digitalisation of the Economy Treasury Consultation Paper (Treasury Consultation) issued in October 2022.

The Committee’s Approach to the Treasury Consultation

The Treasury Consultation, as is explained in the consultation paper, occurs after several years of policy development led by the OECD with critical directions being in part approved by the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), in the so-called ‘two-pillar multilateral solution’.


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