The OECD is consulting until 18 April 2022 on Draft rules for domestic legislation on scope under amount A of pillar one. The rules will determine whether a multinational group is within the scope of amount A and are designed to bring certainty to that question. Draft rules for the exclusion of revenue from extractive activities and regulated financial services are expected to be released for consultation ‘at a later date’ according to the OECD.
The OECD is consulting until 18 April 2022 on Draft rules for domestic legislation on scope under amount A of pillar one. The rules will determine whether a multinational group is within the scope of amount A and are designed to bring certainty to that question. Draft rules for the exclusion of revenue from extractive activities and regulated financial services are expected to be released for consultation ‘at a later date’ according to the OECD.
