In the wake of the revolution of the digital economy, Swiss and international tax law are preparing their update, also called BEPS 2.0. Following the unprecedented international agreement reached between 136 jurisdictions in October 2021, with new rules to come into force in 2023, it is fundamental to understand the context and content of this tax revolution. This article is in two parts. The first part dealing with the first pilar of the reform was published in the previous issue of the Archives. This is the second part of this contribution. It outlines the second pillar before describing the impact of the latter on Swiss tax law. This article does not intend to comment on the project but rather to give the readers a good understanding of the changes in perspective both in international and Swiss tax law.

Urteil des Bundesgerichts vom 15. März 2021 i.S. Eidgenössische Steuerverwaltung gegen A., B., C. und D. (2C_703/2020).

Arrêt du Tribunal fédéral 2C_880/2020 du 15 juin 2021 en la cause Administration fédérale des contributions contre A. Ltd., B. Ltd., C. Ltd., D. Ltd., E., F. et G. Inc.

Urteil des Bundesverwaltungsgerichts vom 19. März 2021 i.S. A. AG gegen Eidgenössische Steuerverwaltung (A-6103/2020).

Urteil des Bundesverwaltungsgerichts vom 4. Juni 2021 i.S. X. gegen Eidgenössische Steuerverwaltung (A-901/2021).