United States of America: US implementation of OECD/G20 Inclusive Framework Multilateral Convention to Implement Amount A of Pillar One (Pillar One MLC) and accompanying documents

Progress

Current status
revoked
20 Jan 2025 revoked
11 Dec 2023 processing consultation
11 Oct 2023 in consultation

Scope

Implementers
United States of America
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
national

Timeline of events

20 Jan 2025
revoked

US participation in OECD/G20 Inclusive Framework Multilateral Convention to Implement Amount A of Pillar One (Pillar One MLC) terminated by Presidential Memorandum

On 20 January 2025, the President of the United States adopted a Memorandum on the Organisation for Economic Co-operation and Development's (OECD) Global Tax Deal. The Memorandum declares that prior commitments made by the United States regarding th…

Source
Event type order
Action type termination
Government branch executive
Government body central government
11 Dec 2023
processing consultation

Closed consultation on the draft OECD/G20 Inclusive Framework Multilateral Convention to Implement Amount A of Pillar One (Pillar One MLC) and accompanying documents

On 11 December 2023, the public consultation of the US Department of the Treasury on the draft OECD/G20 Inclusive Framework Multilateral Convention for Pillar One (Pillar One MLC) ended. The Pillar One is part of the OECD Inclusive Framework and aim…

Source
Event type order
Action type consultation closed
Government branch executive
Government body central government
11 Oct 2023
in consultation

Opened consultation on the draft OECD/G20 Inclusive Framework Multilateral Convention to Implement Amount A of Pillar One (Pillar One MLC) and accompanying documents

On 11 October 2023, the US Department of the Treasury invited public input on the draft OECD/G20 Inclusive Framework Multilateral Convention for Pillar One (Pillar One MLC) until 11 December 2023. The Pillar One is part of the OECD Inclusive Framewo…

Source
Event type order
Action type consultation opened
Government branch executive
Government body central government