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Amount A ‘tax certainty’ responses

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The OECD has published responses to its consultation on tax certainty aspects under amount A of pillar one.

On 27 May 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 had sought comments on tax certainty aspects under amount A of pillar one to assist members in further refining and finalising the relevant rules.

The following responses can now be downloaded:

  • Comments relating to the tax certainty framework for amount A
  • Comments relating to the tax certainty for issues related to amount A

The OECD also maintains a helpful list of consultations, including the pillar one and two proposals (with links to the main documentation and also comments received).

Issue: 1580
Categories: News
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