Tax challenges of digitalisation: OECD invites public input on the draft rules for tax base determinations under Amount A of Pillar One

As part of the public consultation process on the implementation aspects of the two-pillar solution to reform the international tax rules, the OECD is inviting public comments on the draft rules for tax base determinations.

Deadline for input: 4 March 2022

Sources

• OECD
• PwC
• Baker & McKenzie