The OECD has published responses to its consultation on tax certainty aspects under amount A of pillar one.
On 27 May 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the two-pillar solution to address the tax challenges arising from the digitalisation of the economy, the OECD had sought comments on tax certainty aspects under amount A of pillar one to assist members in further refining and finalising the relevant rules.
Comments relating to the tax certainty framework for amount A
Comments relating to the tax certainty for issues related to amount A
The OECD also maintains a helpful list of consultations, including the pillar one and two proposals (with links to the main documentation and also comments received).
The OECD has published responses to its consultation on tax certainty aspects under amount A of pillar one.
On 27 May 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the two-pillar solution to address the tax challenges arising from the digitalisation of the economy, the OECD had sought comments on tax certainty aspects under amount A of pillar one to assist members in further refining and finalising the relevant rules.
Comments relating to the tax certainty framework for amount A
Comments relating to the tax certainty for issues related to amount A
The OECD also maintains a helpful list of consultations, including the pillar one and two proposals (with links to the main documentation and also comments received).
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