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OECD publishes comments on amount A

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The OECD has published the public comments received in response to 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, which can be downloaded here. The detailed responses cover various subjects, including:

  • withholding tax deducted at source;
  • the marketing and distribution profits safe harbour;
  • the need for increased certainty over how the rules work in practice, with detailed commentary and examples; and
  • the importance of elimination of double taxation.

A public consultation meeting on amount A of pillar one will be held on 12 September 2022 in hybrid format. The meeting will focus on key questions identified in the consultation document and issues raised in the written submissions.

Issue: 1586
Categories: News
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