Transcription of Public consultation document: Pillar One – Amount A: Draft ...
{{id}} {{{paragraph}}}
Example: air traffic controller
Public consultation document: Pillar One – Amount A: Draft ...
Public consultation DOCUMENT Pillar One Amount A: Draft Model Rules for Tax Base Determinations18 February 2022 4 March 2022 | 1 Pillar ONE Amount A: Draft MODEL RULES FOR TAX BASE DETERMINATIONS OECD 2022 Table of contents Background 2 General Articles and Definitions 5 2 | Pillar ONE Amount A: Draft MODEL RULES FOR TAX BASE DETERMINATIONS OECD 2022 Background Introduction Following years of intensive negotiations to update and fundamentally reform international tax rules, 137 members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) joined the Statement on the Two- Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy (the Statement) released in October 2021.
Feb 18, 2022 · Comments are sought with respect to the tax base determination rules in this document. Where relevant, input should refer to the relevant section of the rules. While comments are invited on any aspect of the rules, input will be most helpful where it explains the additional guidance that would be
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: