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Tax challenges arising from digitalisation: Public comments received on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One

 

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.

 

 

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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