Multilateral Convention to Implement Amount A of Pillar One
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/topics/sub-issues/reallocation-of-taxing-rights-to-market-jurisdictions/multilateral-convention-to-implement-amount-a-of-pillar-one.html
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资源简介：
The Multilateral Convention to Implement Amount A of Pillar One (the MLC) co-ordinates a reallocation of taxing rights to market jurisdictions with respect to a share of the profits of the largest and most profitable multinational enterprises operating in their markets, improves tax certainty and removes digital service taxes.
