Transcription of Public consultation document: Pillar One – Amount A: Draft ...
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Public consultation document: Pillar One – Amount A: Draft ...
Public consultation document Pillar One Amount A: Draft Model Rules for Nexus and Revenue Sourcing 4 February 2022 18 February 2022 | 1 Pillar ONE Amount A: Draft MODEL RULES FOR NEXUS AND REVENUE SOURCING OECD 2022 Table of Contents Background 2 General Articles 5 Article [X]: Nexus test 5 Article [X]: Source rules 5 Schedule A Detailed Revenue Sourcing Rules 9 Part 1 Categorising transactions 9 Part 2 Reliable Method 10 Part 3 Finished Goods 12 Part 4 Components 15 Part 5 Services 15 Part 6 Intangible Property 23 Part 7 Real Property 25 Part 8 Government Grants 25 Part 9 Non-customer Revenues 25 Part 10 Definitions 26 2 | Pillar ONE Amount A: Draft MODEL RULES FOR NEXUS AND REVENUE SOURCING OECD 2022 Background Introduction Following years of intensive negotiations to update and fundamental
This document contains the draft Model Rules for nexus and revenue sourcing, which would be contained in Title 4 of the Model Rules described above, and translated into the MLC and its Explanatory Statement. The Inclusive Framework has agreed the new special purpose nexus rule for Amount A. The Model
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