OECD: Comments on public consultation document on withdrawal of DSTs under Pillar One
Pillar One - Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures
Pillar One - Amount A
The Organisation for Economic Cooperation and Development (OECD) today released comments received on its document Pillar One - Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures.
Download comments (Zip file – Note: This is a very large file; open from a desktop computer.)
The OECD on 20 December 2022 issued a public consultation document on draft multilateral convention (MLC) provisions on digital services taxes (DSTs) and other relevant similar measures [PDF 540KB]—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 124 KB] on the OECD document Pillar One - Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures.
Read all of the KPMG comment letters to the OECD on BEPS.
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