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Base erosion and profit shifting

Tax challenges arising from digitalisation: Public comments received on the Progress Report on Amount A of Pillar One

 

25/08/2022 – On 11 July 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD invited public comments on the Progress Report on Amount A of Pillar One to assist members in further refining and finalising the relevant rules.

 

The OECD is grateful to the commentators for their input and now publishes the public comments received.

 

 

For more information on the OECD’s public consultations on tax matters, visit https://oe.cd/tax-input.

 

Enquiries should be addressed to tfde@oecd.org.

 

Public consultation meeting

The public consultation meeting on Amount A of Pillar One will be held on 12 September 2022 in hybrid format. The objective is to provide external stakeholders with an opportunity to provide input on the ongoing work.