OECD consultation — Tax certainty under Pillar One OECD consultation — Tax certainty under Pillar One OECD consultation — Tax certainty under Pillar One

​Large multinational enterprises (MNEs) may want to follow the Organization for Economic Cooperation and Development (OECD)'s latest consultation on Pillar One of its two-pillar approach to address tax challenges from the digitalization of the economy. The OECD has now released two new consultation papers on tax certainty, as part of its proposal to ensure certain MNEs pay tax in countries where they have consumer-facing activities but do not have a physical presence. Specifically, the OECD is asking for feedback on its proposals for tax certainty under "Amount A" of Pillar One. Affected parties are asked to provide comments on these documents by June 10, 2022.

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