Base erosion and profit shifting

Tax challenges of digitalisation: OECD invites public input on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One


20/12/2022 – 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 is seeking public comments on the Draft Multilateral Convention (MLC) Provisions on Digital Services Taxes (DSTs) and other Relevant Similar Measures of Amount A of Pillar One.


The draft MLC provisions reflect the commitments with respect to the removal of all existing DSTs and other relevant similar measures and the standstill of such future measures. These commitments are an integral part of achieving Pillar One’s goal of stabilising the international tax architecture.


The Inclusive Framework on BEPS has agreed to release this public consultation document (également disponible en françaisin order to obtain public comments, but the draft provisions do not reflect consensus regarding the substance of the document. The stakeholder input received on the Draft MLC Provisions on DSTs and other Relevant Similar Measures will assist members of the Inclusive Framework on BEPS in further refining and finalising the relevant provisions.


Interested parties are invited to send their written comments* no later than 20 January 2023Instructions for submitting comments can be found in the consultation document.


Further information on the two-pillar solution for addressing the tax challenges arising from digitalisation and globalisation of the economy is available at


For further information or inquiries, please contact [email protected].


*Please note that all written comments received will be made publicly available. Comments submitted in the name of a collective "grouping" or "coalition", or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting.