The OECD has published the comments received on the draft rules for tax base determinations under Amount A of Pillar One of the two-pillar solution for international tax reform.
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Tax challenges arising from digitalisation: Public comments received on the draft rules for tax base determinations under Pillar One Amount A
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 Challe…