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KPMG Comment Letters to the OECD on BEPS
Comment letters from KPMG International and KPMG firms on the OECD BEPS Action Plan

Comment letters
February 3, 2023 | Comments on Public Consultation Document: Pillar Two – GloBE Information Return
February 3, 2023 | Comments on Public Consultation Document: Pillar Two – Tax Certainty for the GloBE Rules
January 25, 2023 | Comments on Public Consultation Document: Pillar One – Amount B
January 20, 2023 | Response to the Public Consultation Document titled Pillar One – Amount A: Draft Multinational Convention Provisions on Digital Services Taxes and other Relevant Similar Measures
2022
November 11, 2022 | Comments to the Progress Report on Administration and Tax Certainty Aspects of Amount A of Pillar One, KPMG International
August 18, 2022 | Comments on the Progress Report on Amount A of Pillar One, KPMG International
June 10, 2022 | Comments on the Public Consultation Document for Pillar One – A Tax Certainty Framework for Amount A, KPMG International
June 10, 2022 | Comments on the Public Consultation Document for Pillar One –Tax Certainty for Issues Related to Amount A, KPMG International
May 20, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Regulated Financial Services Exclusion, KPMG International
April 29, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Extractives Exclusion, KPMG International
April, 20, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Draft Model Rules for Domestic Legislation on Scope, KPMG International
April 12, 2022 | Input on the Implementation of the Global Minimum Tax, KPMG International
March 4, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Draft Model Rules for Tax Base Determinations, KPMG International
2021
May 27, 2021 | Comments on Proposed Changes to Commentaries in the OECD Model Tax Convention on Article 9 and on Related Articles, KPMG International
January 8, 2021 | Comments on BEPS Action 14: Making Dispute Resolution Mechanisms More Effective – 2020 Review, KPMG International
Summary list:
KPMG comment letters to the OECD on BEPS between 2013 to 2020
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