Comments of the G24 on the Proposed Two-Pillar Solution

At this critical moment in negotiations to reform international tax rules, the G24 lower-income countries have published their views on the proposals, which we consider state what is needed for an acceptable and durable agreement to be reached. Our analysis of the key components of a possible final package shows the importance of the points made by the G24, and why lower-income countries should not be pressurised into accepting rules that would damage them, and prevent any further progress towards more comprehensive and effective reforms.