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Taxation and Customs Union
General publications21 February 2022Directorate-General for Taxation and Customs Union

New public consultation on tax base determination

On 18 February, the OECD issued a new public consultation on tax base determination.

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
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Details

Publication date
21 February 2022
Author
Directorate-General for Taxation and Customs Union