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.

• Download the comments relating to the Tax Certainty Framework for Amount A (Zip file, 6.5MB - Please open from a desktop computer) Updated 17 June
• Download the comments relating to the Tax Certainty for Issues Related to Amount A (Zip file, 4.6MB - Please open from a desktop computer)

For more information on the OECD’s public consultations on tax matters, visit https://oe.cd/tax-input.

Enquiries should be addressed to tfde@oecd.org.