OECD Consultation on Pillar 1

The OECD has published a Progress Report on its work in elaborating the comprehensive technical rules of the new taxing right (Amount A) for market jurisdictions established under Pillar One, and has launched a public consultation to obtain stakeholder feedback, with a view to stabilise the rules on Amount A by the October 2022 meeting of the Inclusive Framework.

Comments on this discussion draft are to be submitted (in Word format) by email to tfde@oecd.org, addressed to: Tax Treaties, Transfer Pricing and Financial Transactions Division OECD/CTPA by no later than Friday, 19 August 2022. Further instructions for submitting comments can be found here