Commonwealth Association of Tax Administrators

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Taxation of the digital economy – OECD releases public comments on Pillar Two proposals

The OECD has published comments received from the public on the proposals under Pillar Two on the taxation of the digital economy. A total of 186 comments were received on the proposal under Global Anti-Base Erosion (GloBE) measures.

Comments received can be viewed and downloaded by visiting the OECD website.