1. The agreement of the 136 jurisdictions consists of two distinct pillars. On the one hand, the Pillar that aims to tax the companies that benefit most from the digital economy with the purpose that taxes are levied where the economic activity is carried out and profits are earned, regardless of where the company is located (physical presence). Thus, if a company has economic activity in India and has profits there (minimum income of 1 million Euros or 250,000 in the case of developing countries), even if the company is physically or legally established in Great Britain or a low tax jurisdiction, India will be able to charge income taxes on those profits.