KPMG report: Comments on OECD’s draft rules for tax base determinations under Pillar One Amount A

KPMG tax professionals submitted a memo concerning the draft rules for tax base determinations under Amount A of Pillar One

Tax base determinations under Pillar One Amount A

The Organisation for Economic Cooperation and Development (OECD) in February 2022 issued a release seeking comments on a public consultation document setting out draft rules for tax base determinations under Amount A of Pillar One—part of the ongoing work of the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) in implementing the two-pillar solution to address the tax challenges arising from the digitalisation of the economy. Read TaxNewsFlash

In response to the OECD request for comments, KPMG tax professionals submitted a memo concerning the draft rules for tax base determinations under Amount A of Pillar One. Read the KPMG comments [PDF 213 KB] 

 

 

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