G20: Opened Consultation on OECD Pillar One – Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures
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Opened Consultation on OECD Pillar One – Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures
On 20 December 2022, the Organisation for Economic Co-operation and Development (OECD) opened a consultation on the document titled "Pillar One – Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures" until 20 January 2023. The consultation document includes two draft articles for inclusion in the Multilateral Convention (MLC). In particular, the proposal on Article 37 contains the obligation to withdraw all existing Digital Services Taxes (DSTs) and similar measures. Further, draft Article 38 provides that if a party to the MLC is found to be imposing a DST or a similar measure, that party shall not be allocated Amount A income and may not exercise the taxing right under Amount A.
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