08/03/2022 - On 18 February 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 Model Rules for Tax Base Determinations 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 comments (Zip file, 8MB - Please open from a desktop computer)

 

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

 

Enquiries should be addressed to [email protected].