On 25 September 2024, the OECD announced the publication of a Model Competent Authority Agreement (MCAA) to facilitate the implementation of its political commitment on Amount B of Pillar 1.
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International tax reform: OECD/G20 Inclusive Framework on BEPS takes a further step on the implementation of the Amount B of Pillar One
Today, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) is publishing a Model Competent Authority Agreement (MCAA) to facilitate the implementat…