Base erosion and profit shifting

Tax challenges arising from digitalisation: Public comments received on tax certainty aspects of Amount A under Pillar One


15/06/2022 – On 27 May 2022, as part of the 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, the OECD invited public comments on tax certainty aspects under Amount A of Pillar One to assist members in further refining and finalising the relevant rules.


The OECD is grateful to the commentators for their input and now publishes the public comments received.



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