Draft Model Rules for Domestic Legislation on Scope under 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/events/public-consultations/2022/04/draft-model-rules-for-domestic-legislation-on-scope-under-amount-a-of-pillar-one.html
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As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Draft Model Rules for Domestic Legislation on Scope under Amount A of Pillar One.
