OECD: Comments on draft model rules for tax base determinations under Pillar One Amount A
Comments received on the draft rules for tax base determinations under Pillar One Amount A
Comments on draft model rules for tax base determinations under Pillar One Amount A
The Organisation for Economic Cooperation and Development (OECD) today released comments received on the draft rules for tax base determinations under Pillar One Amount A.
Download comments (Zip file – Note: This is a very large file; open from a desktop computer.)
The 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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