The OECD is inviting comments on its Progress report on the administration and tax certainty aspects of Amount A of Pillar One. This report includes the rules on the administration of the new taxing right under Pillar One (in essence, how in-scope MNEs will comply with Amount A) and the associated tax-certainty framework provisions including dispute resolution mechanisms. The consultation closes on 11 November 2022.
This is separate to the previous consultation on the Progress Report on Amount A which closed on 19 August 2022.
The OECD maintains a list of consultations (including those which have closed) which helpfully records the various Pillar One and Pillar Two consultation meetings and documents.
The OECD is inviting comments on its Progress report on the administration and tax certainty aspects of Amount A of Pillar One. This report includes the rules on the administration of the new taxing right under Pillar One (in essence, how in-scope MNEs will comply with Amount A) and the associated tax-certainty framework provisions including dispute resolution mechanisms. The consultation closes on 11 November 2022.
This is separate to the previous consultation on the Progress Report on Amount A which closed on 19 August 2022.
The OECD maintains a list of consultations (including those which have closed) which helpfully records the various Pillar One and Pillar Two consultation meetings and documents.
