​The OECD has now released new consultation papers as part of its proposals to ensure that certain MNEs pay tax in countries where they have consumer-facing activities but do not have a physical presence, and to introduce a global minimum tax. Specifically, the OECD is asking for public feedback on draft provisions to eliminate existing digital services taxes (DSTs) and similar measures under Pillar One, as well as on certain implementation aspects of the global anti-base erosion (GloBE) rules under Pillar Two. As part of its package on Pillar Two, the OECD has also released guidance on safe harbours and penalty relief.

The OECD’s release of these consultation documents is the latest in a series of planned public consultations to consider different elements of its two-pillar proposal.

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