This thesis is about a letter sent by UN independent experts and a special rapporteur on human rights, to the OECD on the human rights aspects of the Pillar I and Pillar II rules following Action 1 of the BEPS action plan. The letter contains questions that aim to assess whether the two-pillar solution can be considered in violation with human rights. Although the letter received a response, the questions were in my view not answered. This thesis contains the answers I believe should have been given. Based on these answers, I conclude that the two-pillar solution reduces the tax revenues of developing countries and could therefore be considered as a violation of human rights and that a proper human rights impact assessment should have been made by the OECD.