With the release of the Multilateral Convention on Amount A of Pillar One (the MLC), the OECD has issued a new working paper containing updated estimates of the economic and revenue impacts of Amount A of Pillar One as part of the work on the Two-Pillar Solution. These estimates account for the latest design features as agreed in the MLC text and take advantage of more up-to-date and granular data than has been previously used to assess the impact of Amount A.
