OECD
Public consultation on tax certainty
On 27 May 2022, the Organisation for Economic Co-operation and Development (OECD) Secretariat released two public consultation documents regarding a Tax Certainty Framework for Amount A and Tax Certainty for Issues Related to Amount A for Pillar One of the OECD/G20 project on Addressing the Tax Challenges Arising from the Digitalisation of the Economy (the BEPS 2.0 project).
The Tax Certainty for Issues Related to Amount A document contains draft provisions…