OECD consultation on Extractives Exclusion under Amount A of Pillar One

Published on: 19 April 2022

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Specialist Tax Regulatory Materials

Article summary

The OECD is seeking public comments on the Extractives Exclusion under Amount A of Pillar One of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy which introduces a new taxing right over a portion of the profit of large and highly profitable enterprises for jurisdictions in which goods or services are supplied or consumers are located.

Jurisdiction(s): World

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