OECD: Comments on draft rules for domestic legislation on scope under Amount A of Pillar One

Part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS

Domestic legislation on scope under Amount A of Pillar One

The Organisation for Economic Cooperation and Development (OECD) today released comments received on draft model rules for domestic legislation on scope under Amount A of Pillar One.

Download comments (Zip file – Note: This is a very large file; open from a desktop computer.)

The OECD on 4 April 2022 published a public consultation document [PDF 424 KB] soliciting public comments on draft model rules for domestic legislation on scope 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 with comments on the draft model rules for domestic legislation on scope under Amount A of Pillar One. Read the KPMG comments [PDF 501 KB] 

 

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