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Base erosion and profit shifting

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

 

16/11/2022 – On 6 October 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 the Administration and Tax Certainty Aspects of 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 those following the OECD's work on tax certainty, please note that "OECD Tax Certainty Day 2022" will be held on 22 November. More information is available on the dedicated event page: https://oe.cd/taxcertaintyday.

 

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.

 

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