The OECD has published responses received to its consultation on the draft model rules for domestic legislation on scope under pillar one amount A. This was the consultation on rules which would determine whether an MNE will be in scope of amount A. Many of the responses highlight inconsistencies, particularly in relation to definitions which require clarification, such as the definition of ‘group’ for amount A purposes.
The OECD has published responses received to its consultation on the draft model rules for domestic legislation on scope under pillar one amount A. This was the consultation on rules which would determine whether an MNE will be in scope of amount A. Many of the responses highlight inconsistencies, particularly in relation to definitions which require clarification, such as the definition of ‘group’ for amount A purposes.
