Inclusive Framework on BEPS published an MCAA to facilitate the implementation of its political commitment on Amount B of Pillar One: the Model Competent Authority Agreement on the Application of the Simplified and Streamlined Approach
Yesterday, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) published a Model Competent Authority Agreement (MCAA) to facilitate the implementation of its political commitment on Amount B of Pillar One: the Model Competent Authority Agreement on the Application of the Simplified and Streamlined Approach. This practical tool is designed to be particularly beneficial for jurisdictions with limited resources and data availability. This has been announced with a news release on ...