OECD: Comments on progress report on administration and tax certainty aspects of Amount A of Pillar One

Part of the ongoing work on BEPS in implementing the two-pillar solution to address the tax challenges arising from the digitalisation of the economy

Administration and tax certainty aspects of Amount A of Pillar One

The Organisation for Economic Cooperation and Development (OECD) today released comments received on its Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One. 

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

The OECD on 6 October 2022 published a Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One [PDF 3.6 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 195 KB] on the OECD document Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One.

Read all of the KPMG comment letters to the OECD on BEPS.

 

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