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An uncertain outlook for tax certainty under BEPS 2 0
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.
Erosion globe model
Multilateral convention
Two pillar solution
Tax challenges arising
Tax certainty framework
Tax certainty process
Issues related
Inclusive framework
Explanatory statement
Taxation framework
Dispute resolution directive
Global anti base erosion
Model rules
OECD Releases Public Consultation Documents On Tax Certainty Aspects Of Amount A: Comments Due June 10, 2022 - Tax Authorities
On May 27, 2022, the OECD released two public consultation documents related to the tax certainty aspects of Amount A.
Tax administration
Inclusive framework on base erosion
International compliance assurance
Multilateral convention
Pillar one
Tax certainty framework
Related issues draft
Inclusive framework
Base erosion
Profit shifting
Pillar two
Task force
Digital economy
Scope certainty review
Advance certainty review
Comprehensive certainty review
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