On 9 October 2019, the OECD announced the launch of a public consultation on a Secretariat Proposal for a "Unified Approach" under Pillar One of the programme of work to address tax challenges of the digitalisation of the economy. The OECD also held a webcast on 9 October, which mainly focused on Pillar One and the proposed Unified Approach. The Unified Approach is based on commonalities among three existing proposals and is designed to achieve or lead to a consensus solution that can be agreed to. The following is a summary of the key features of the proposed Unified Approach...