On 18 February 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 Draft Rules for Tax Base Determinations under Pillar One Amount A 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.
Download comments (Zip file, 8MB - Please open from a desktop computer)
For more information on the OECD’s public consultations in tax matters, visit https://oe.cd/tax-input.
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Source : OECD, march 2022