Reallocation of taxing rights to market jurisdictions
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/topics/reallocation-of-taxing-rights-to-market-jurisdictions.html
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Amount A of Pillar One provides for a co-ordinated reallocation of taxing rights over a portion of the profits of the largest and most profitable MNEs to market jurisdictions (the location of the customers or users), including in situations where the MNE has no physical presence in that market.
