KPMG report: Comments on progress report on administration and tax certainty aspects of Amount A of Pillar One

KPMG tax professionals submitted a memo with comments.

Administration and tax certainty aspects of Amount A of Pillar One

The Organisation for Economic Cooperation and Development (OECD) on 6 October 2022 issued a release seeking public comments on a Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One [PDF 3.6 MB]—part of the ongoing work of the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) in implementing the two-pillar solution to address the tax challenges arising from the digitalisation of the economy. Read TaxNewsFlash

As explained in the accompanying OECD release, following the release and subsequent public consultation on the Progress Report on Amount A of Pillar One [PDF 1.5 MB] in July 2022, which included a consolidated version of the operative provisions on Amount A (presented in the form of domestic model rules), the OECD prepared a report on the administration of the new taxing right, including the tax certainty related provisions, for purposes of obtaining further input from stakeholders on the technical design of Amount A.

In response to the OECD request for comments, KPMG tax professionals submitted a memo with comments [PDF 195 KB] on the OECD document Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One.

Read all of KPMG’s comment letters to the OECD on BEPS.


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