OECD: Comments on public consultation documents on implementation under Pillar Two

Public consultation meeting will be held virtually on 16 March 2023

Comments on public consultation documents

Article Posted date 16 February 2023

The Organisation for Economic Cooperation and Development (OECD) today released comments received on its public consultation documents on implementation under Pillar Two relating to the GloBE Information Return and Tax Certainty for the GloBE Rules.

  • Download comments relating to the GloBE Information Return consultation document (Zip file – Note: This is a very large file; open from a desktop computer.) 
  • Download comments relating to the Tax Certainty for the GloBE Rules consultation document (Zip file – Note: This is a very large file; open from a desktop computer.) 

The public consultation meeting will be held virtually on 16 March 2023. Further information on the meeting format and how to register is available on the dedicated event page. 

Background

The OECD on 20 December 2022 issued—as 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—an implementation package under Pillar Two consisting of:

Read TaxNewsFlash

KPMG comment letters

In response to the OECD request for comments, KPMG tax professionals submitted:

Read all of the KPMG comment letters to the OECD on BEPS

 

 

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