Dear Sir or Madam:

These comments are submitted on behalf of the American Consumer Institute (ACI), a 501(c)(3) nonprofit, non-partisan, educational, and public policy research organization with the mission to identify, analyze, and project interests of consumers in selected legislative and rulemaking proceedings in matters that affect consumers. ACI appreciates the opportunity to submit these comments on the OECD/G20 Base Erosion and Profit Shifting Project, specifically on the Tax Challenges Arising from Digitalisation – Reports on the Pillar One and Pillar Two Blueprints.

You can read the full submission here.