The OECD has published the comments received on the Draft Model Rules for Domestic Legislation on Scope under Amount A of Pillar One.

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Tax challenges arising from digitalisation: Public comments received on the draft rules for scope under Pillar One Amount A

22/04/2022 - On 4 April 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar …