OECD/G20 Inclusive Framework

The OECD/G20 Inclusive Framework is a plan to have large multinational enterprises "pay their fair share of taxes" in the countries where they do business, rather than where they declare their profits. The Framework has two components, or "pillars." Pillar One would allocate taxing rights over large multinational enterprises to countries where the companies have a significant customer base, even if they have no physical presence there.

Source: Wikipedia — OECD/G20 Inclusive Framework (CC BY-SA 4.0)