Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will publish the most recent version of the agreement on the Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shifting framework.

The UK is a member of the Organisation for Economic Cooperation and Development (OECD)/Group of Twenty (G20) Inclusive Framework on Base Erosion and Profit Shifting (BEPS), which is collaborating on 15 actions to address tax avoidance.

The OECD sets out the 15 BEPS actions at https://www.oecd.org/tax/beps/beps-actions/.

The recent focus of developments in international tax has been the Two-Pillar Solution to address the tax challenges arising from the digitalisation of the economy.

The OECD published the two-pillar agreement in 2021, so far signed by 138 countries including the UK, which can be accessed at https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm.