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)