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 ...
Inclusive Framework on BEPS taking further steps on the implementation of the Two-Pillar Solution: release of supplementary elements relating to the report on Amount B of Pillar One and guidance to ensure consistent implementation and application of the global minimum tax under Pillar Two
On Monday, June 17, 2024, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released supplementary elements relating to the report on Amount B of Pillar One and guidance to ensure consistent implementation and application of the global minimum tax under Pillar Two. This has been announced in a news release on the website of the OECD. Further from the news release: Amount B of Pillar One A report on Amount B, ...