In the context of Pillar 1, the purpose to the tax base determination rules is to establish the profit or loss of an in-scope MNE that will be used for the amount A calculations to reallocate a portion of its profits to market jurisdictions.
Interested parties are invited to send their written comments no later than 4 March 2022.
To give your views, please go to the OECD public consultation page:
Public consultation document: Pillar One – Amount A: Draft Model Rules for Tax Base Determinations (oecd.org)
Pillar One – Amount A: Draft Model Rules for Tax Base Determinations
- Publication date
- 21 February 2022
- Directorate-General for Taxation and Customs Union