Commenting on the OECD 'Blueprints' published on Monday 12 October, Koen Morbée, partner at Tiberghien Lawyers, and Andy Neuteleers, partner at Tiberghien Economics, urged the OECD Centre for Tax Policy and Administration, when continuing its work on both Pillars, to give due attention to some basic principles of law like the principle of reality, the principle of legal certainty and the principle of equality. Quoting from the memoires of Albert Tiberghien, the founding father of the firm Tiberghien, they also respectfully questioned the disproportionate complexity both Pillars will bring in the field of national and international taxation. In addition, they addressed the difficult co-existence of two competing international tax systems and the further undermining of the at arm’s length principle.