Carrots of various sizes: tax certainty and amount A
Mark Martin and Thomas Bettge of KPMG in the US discuss the tax certainty provisions of the Multilateral Convention for amount A and evaluate their utility for businesses
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Mark Martin and Thomas Bettge of KPMG in the US discuss the tax certainty provisions of the Multilateral Convention for amount A and evaluate their utility for businesses
Members of the Foreign Affairs Committee of the National Assembly examined the bill on November 17, 2020.
The proposed two-pillar solution consists of two components — Pillar One is about the reallocation of additional share of profit to the market jurisdictions and Pillar Two consists of minimum tax and subject to tax rules
The OECD has introduced a new multilateral convention to address base erosion and profit shifting, aiming to ensure that multinational corporations (MNCs) pay their fair share of taxes in the countries where they operate. This convention is part of the Two-Pillar Solution proposed by the OECD to tackle tax challenges brought about by digitalization and globalization.