The OECD has published the comments received on the public consultation on the design elements of Amount B under Pillar One for the simplification of transfer pricing rules.

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Tax challenges arising from digitalisation: Public comments received on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules

30/01/2023 – On 8 December 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD invited public comments on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.

The OECD is grateful to the commentators for their input and now publishes the public comments received.

• Download the comments (Zip file, 48MB - Please open from a desktop computer) Updated 30 January 2023

For more information on the OECD's public consultations on tax matters, visit https://oe.cd/tax-input.