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Taxation and Customs Union
News article5 April 2022Directorate-General for Taxation and Customs Union1 min read

OECD launches public consultation on the draft rules for scope under Amount A of Pillar One

On 4 April the OECD has launched a new public consultation on the Draft Model Rules for Domestic Legislation on Scope under Amount A of Pillar One. The purpose of the scope rules is to determine whether a Group will be in scope of Amount A. The rules are designed to ensure Amount A only applies to large and highly profitable Groups.  Interested parties are invited to send their written comments no later than 18 April 2022.

You can find the public consultation here.


Publication date
5 April 2022
Directorate-General for Taxation and Customs Union