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An uncertain outlook for tax certainty under BEPS 2.0

Published: September 22, 2022

Luis Coronado and Matt Andrew of EY unpick the OECD’s consultation documents related to tax certainty under pillar one and find that there are many unresolved issues in terms of tax dispute resolution.

Source: internationaltaxreview.com

Related Topics:

Erosion Globe ModelMultilateral ConventionTwo Pillar SolutionTax Challenges ArisingTax Certainty FrameworkTax Certainty ProcessIssues RelatedInclusive FrameworkExplanatory StatementTaxation FrameworkDispute Resolution DirectiveGlobal Anti Base ErosionModel Rules

OECD Releases Public Consultation Documents On Tax Certainty Aspects Of Amount A: Comments Due June 10, 2022 - Tax Authorities

Published: June 8, 2022

On May 27, 2022, the OECD released two public consultation documents related to the tax certainty aspects of Amount A.

Source: mondaq.com

Related Topics:

Tax AdministrationInclusive Framework On Base ErosionInternational Compliance AssuranceMultilateral ConventionPillar OneTax Certainty FrameworkRelated Issues DraftInclusive FrameworkBase ErosionProfit ShiftingPillar TwoTask ForceDigital EconomyScope Certainty ReviewAdvance Certainty ReviewComprehensive Certainty ReviewLead Tax AdministrationCompetent AuthoritiesMutual Agreement ProcedureLegal UpdateIssues DraftAmount APillar OneTax AuthoritiesTax Treaties