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.