2023 is the year of implementation for the OECD’s Pillar Two global minimum tax rules. But agreement has yet to be reached on Pillar One – the other half of the OECD’s BEPS 2.0 package.
Within the world of Pillar One, the future for Amount A (the proposed reallocation of taxing rights over a small set of large, highly profitable companies) and Amount B (a transfer pricing simplification project that would apply to small and large businesses alike) is much less certain.
KPMG LLP is pleased to invite you to a one-hour webcast on where Pillar One may go next, focusing on:
- Status of Amount A, Amount B, and the removal of digital services taxes
- Expected developments in 2023
- Implications for the future of the international tax system and how countries apply transfer pricing rules.