The Blueprint reflects the extensive technical work that has been done. Pillar One focused on nexus and profit allocation whereas Pillar Two is focused on a global minimum tax intended to address remaining BEPS issues.
Now there are 「remaining political and technical issues where differences of views remain to be bridged, and next steps」. (Cover Statement by the Inclusive Framework on the Reports on the Blueprints of Pillar One and Pillar Two[1])
US and China remain opposed, on June 18, 2020 US pulled out of global digital tax talks.
The OECD did release new reports discussing the Pillar one[2] and Pillar two[3] blueprints, approved by Inclusive Framework members, which describe some areas of general agreement, areas of disagreement, and discuss next steps.
Importantly, these two documents will become the subject of public consultation[4]. The deadline for written comments is December 14; the OECD will hold a public hearing mid-January. (From the largest number of Comments in history, we have been invited to give a speech at Pillar One in Manila because of the sharing the experience of profit split method in the digital economy and the corporate income tax between the headquarters and branches)
The OECD also released an impact assessment[5] of the Pillar One and Pillar Two proposals, though details about the effect of the two proposals on particular countries were not released. Inclusive Framework members still won't agree to the public release of country-by-country impact assessments.
[1] http://www.oecd.org/tax/beps/cover-statement-by-the-oecd-g20-inclusive-framework-on-beps-on-the-reports-on-the-blueprints-of-pillar-one-and-pillar-two-october-2020.pdf
[2] https://www.oecd-ilibrary.org/docserver/beba0634-en.pdf?expires=1603451788&id=id&accname=guest&checksum=4A7CC50604EA809265CACFF350D03EE9[3] https://www.oecd.org/tax/beps/public-consultation-document-reports-on-pillar-one-and-pillar-two-blueprints-october-2020.pdf[4] https://www.oecd.org/tax/beps/public-consultation-document-reports-on-pillar-one-and-pillar-two-blueprints-october-2020.pdf