Tax challenges arising from digitalisation: Public comments received on the extractives exclusion under Amount A of Pillar One
03/05/2022 – On 14 April 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 the Extractives Exclusion 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 comments (Zip file, 4MB - Please open from a desktop computer)
For more information on the OECD’s public consultations on tax matters, visit https://oe.cd/tax-input.
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