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Sketch of Pillar 1 is the Unified Approach, say BEPS IF members

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A January 31 announcement from the OECD signals a willingness to work with the Unified Approach to Pillar 1 as drafted by the OECD CTPA Secretariat. Further work and negotiations will proceed at a quick pace through 2020. Some commentary on the challenges identified appears in the January volume of Insights.