OECD: Comments on tax certainty aspects of Amount A under Pillar One
Part of the ongoing work in implementing the two-pillar solution to address the tax challenges arising from the digitalisation of the economy
Tax challenges arising from the digitalisation of the economy
The Organisation for Economic Cooperation and Development (OECD) today released comments received on two consultation documents relating to tax certainty aspects of Amount A under Pillar One.
- Download the comments relating to the tax certainty framework for Amount A (Zip file – Note: This is a very large file; open from a desktop computer.)
- Download the comments relating to the tax certainty for issues related to Amount A (Zip file – Note: This is a very large file; open from a desktop computer.)
The OECD on 27 May 2022 published two consultation documents—Tax Certainty Framework for Amount A [PDF 808 KB] and Tax Certainty for Issues Related to Amount A [PDF 1.9 MB]—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 [PDF 203 KB] on the OECD document Tax Certainty Framework for Amount A and a memo with comments [PDF 207 KB] on the OECD document Tax Certainty for Issues Related to Amount A.
Read all of KPMG’s comment letters to the OECD on BEPS.
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