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•	Call for Inputs: Organisation for Economic Co-operation and Development (OECD) Consultation Paper on Pillar One and Pillar Two
• Call for Inputs: Organisation for Economic Co-operation and Development (OECD) Consultation Paper on Pillar One and Pillar Two

December 28, 2022

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The OECD/G20 Inclusive Framework has been working to develop a consensus-based solution to address tax challenges arising out of digitalisation of the economy. For this, Amount A It introduces a new taxing right over a portion of profits of large and highly profitable enterprises for jurisdictions in which goods or services are supplied or consumers are located while Amount B is aimed at simplifying and streamlining the transfer pricing of in-country baseline marketing and distribution activities. In order to seek inputs from stakeholders, OECD has released 4 consultation papers. We request you to share your feedback with tejasvi@nasscom.in before the due dates as mentioned below:

S.No.

Topic

Link

Due date for members to share inputs with NASSCOM

1.

Pillar One – Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures

Here

January 12, 2023

2.

Pillar One – Amount B

Here

January 17, 2023

3.

Pillar Two – Tax Certainty for the GloBE Rules

Here

January 27, 2023

4.

Pillar Two – GloBE Information Return

Here

January 27, 2023

We look forward to receiving your inputs


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