The OECD is planning to officially publish the final blueprints for the two-pillar approach to address the tax challenges of the digital economy on 12 October 2020. This includes the blueprint for Pillar 1, which concerns a revision of profit allocation and nexus rules that is more focused on taxing profits from digital services, and Pillar 2, which concerns global minimum taxation. Drafts of the blueprints are currently with the BEPS Inclusive Framework members for comment before their meeting scheduled for 8 to 9 October 2020. A public consultation on the blueprints is to begin in October and conclude before 25 December.

Although it was hoped that consensus could be reached by the end of 2020, the timeline is currently unlikely in light of the COVID-19 pandemic and calls for delays by the U.S., especially with respect to Pillar 1.