Published 11 July 2022   Download the report (PDF) English Français

About

Following years of intensive negotiations to update and fundamentally reform international tax rules, 137 members of the Inclusive Framework joined the Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy released in October 2021. Nine months after this historic agreement, significant work and progress have been achieved on the development of the technical rules of the new taxing right (Amount A), including through the valuable inputs received during the rolling public consultation held on various building blocks of Amount A. The Progress Report on Amount A of Pillar One 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.

 

Public consultation

The Progress Report on Amount A of Pillar One is a consultation document released by the OECD Secretariat for the purpose of obtaining further input from stakeholders on the technical design of Amount A. The comments provided will assist members of the Inclusive Framework in completing the work on the technical development of Amount A. Interested parties were invited to send their comments no later than 19 August 2022. A public consultation meeting on Amount A of Pillar One will be held on 12 September 2022.

• Access the call for input
• Access the comments received
• Access the public consultation meeting

 

Further reading

• Public consultation: Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One (06/10/2022)
• Press release: International tax reform: Multilateral Convention to implement Pillar One on track for delivery by mid-2023 (11/07/2022)
• Frequently Asked Questions on the Progress Report on Amount A of Pillar One
• Fact sheet: Progress Report on Amount A of Pillar One
• Statement on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
• Frequently Asked Questions on the Two-Pillar Solution (Updated: July 2022)
• Website: All content related to OECD work on addressing the tax challenges arising from the digitalisation of the economy

 

Further information

• Contact us by e-mail: ctp.contact@oecd.org
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