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.
- Date de publication
- 5 avril 2022
- Direction générale de la fiscalité et de l’union douanière