OECD: Comments on extractives exclusion under Amount A of Pillar One

Comments received on the extractives exclusion under Amount A of Pillar One.

Comments received on the extractives exclusion under Amount A of Pillar One.

The Organisation for Economic Cooperation and Development (OECD) today released comments received on the extractives exclusion 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 14 April 2022 published a public consultation document [PDF 302 KB] soliciting public comments on the extractives exclusion 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 extractives exclusion under Amount A of Pillar One. Read the KPMG comments [PDF 168 KB] 

 

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