Technology has upended the way consumers purchase and receive goods and services. The digital age has resulted in increased opportunities for multinational companies (MNCs) to shift profits from high-tax to low-tax jurisdictions. The Organisation for Economic Co-operation and Development (OECD), a collection of 137 countries, is responding by drafting a set of rules that will reduce the opportunity for base erosion and ensure that MNCs pay a minimum amount of tax. Go to oecd.org/tax/beps/ and watch the video about tax avoidance and evasion. Notice the discussion about the two pillars that will help in developing fundamental changes to the international tax system. Use the OECD website to research these two pillars, and write a one-page summary of your findings for your instructor.