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Tax challenges arising from digitalisation: Public comments received on tax certainty aspects of Amount A under Pillar One

15/06/2022 – On 27 May 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD invited public comments on tax certainty aspects under Amount A of Pillar One to assist members in further refining and finalising the relevant rules.

The OECD is grateful to the commentators for their input and now publishes the public comments received.

For more information on the OECD’s public consultations on tax matters, visit

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