The OECD recently published the comments received on the draft rules for nexus and revenue sourcing under Pillar One Amount A.
---
Tax challenges arising from digitalisation: Public comments received on the draft rules for nexus and revenue sourcing under Pillar One Amount A
22/02/2022 - On 4 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 Econom…