24/01/2023 – On 20 December 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 the Draft Multilateral Convention (MLC) Provisions on Digital Services Taxes (DSTs) and other Relevant Similar Measures 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.

 

• Download the comments (Zip file, 8MB - Please open from a desktop computer) Updated 27 January 2023

 

For more information on the OECD's public consultations on tax matters, visit https://oe.cd/tax-input.

 

Enquiries should be addressed to tfde@oecd.org.