The OECD invites comments on the technical design of Amount A, by Friday 19 August 2022.
The consultation is based around a new document published by the OECD and G20 entitled ‘Progress report on amount A of pillar one, two-pillar solution to the tax challenges of the digitalisation of the economy’.
According to the OECD, the progress report ‘includes a consolidated version of the operative provisions on amount A (presented in the form of domestic model rules), reflecting the technical work completed thus far. This report does not yet include the rules on the administration of the new taxing right, including the tax certainty-related provisions, which will be released in due course and before the Inclusive Framework meeting in October 2022.’
Alongside the Report, the OECD has published a list of FAQs and a separate factsheet on amount A.
The OECD invites comments on the technical design of Amount A, by Friday 19 August 2022.
The consultation is based around a new document published by the OECD and G20 entitled ‘Progress report on amount A of pillar one, two-pillar solution to the tax challenges of the digitalisation of the economy’.
According to the OECD, the progress report ‘includes a consolidated version of the operative provisions on amount A (presented in the form of domestic model rules), reflecting the technical work completed thus far. This report does not yet include the rules on the administration of the new taxing right, including the tax certainty-related provisions, which will be released in due course and before the Inclusive Framework meeting in October 2022.’
Alongside the Report, the OECD has published a list of FAQs and a separate factsheet on amount A.
