The EU Tax Observatory released an in-depth study of the estimated revenues per country and a ranking of the countries set to gain or lose from of the Pillar 1 Amount A approach contemplated by the OECD / Inclusive Framework.
The rules of Pillar 1 Amount A were introduced by the OECD July 2022 Progress Report. They deal with the determination and allocation of new taxing rights to market jurisdictions over the world’s largest and most profitable MNEs (Covered Groups). Subject to carve outs f…