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Pillar One: Where Next?

CPE 1.0


Webcast overview

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.

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