KPMG report: Comments on public consultation document on withdrawal of DSTs under Pillar One
A public consultation document on draft multilateral convention provisions on digital services taxes and other relevant similar measures
A public consultation document on draft MLC provisions on digital services taxes
The Organisation for Economic Cooperation and Development (OECD) on 20 December 2022 issued a public consultation document on draft multilateral convention (MLC) provisions on digital services taxes (DSTs) and other relevant similar measures [PDF 540KB]—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, the draft MLC provisions reflect the commitments with respect to the removal of all existing DSTs and other relevant similar measures and the standstill of future measures, which are an integral part of achieving Pillar One’s goal of stabilizing the international tax architecture.
In response to the OECD request for comments, KPMG tax professionals submitted a memo with comments [PDF 124 KB] on the OECD document Pillar One - Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures.
Read all of KPMG’s comment letters to the OECD on BEPS.
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