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Base erosion and profit shifting

Tax challenges arising from digitalisation: Public comments received on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules

 

30/01/2023 – On 8 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 design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.

 

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

 

 

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

 

Enquiries should be addressed to [email protected].

 

 

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