Pillar One guidance: Some clarity, some issues remain unresolved

Pat Brown, Will Morris
Monday, October 16, 2023

The OECD has released almost 900 pages of guidance under Amount A of Pillar One of the OECD’s two-pillar framework. Will Morris discusses what’s in this guidance and what he’s anticipating.

Background and source documents
- PwC Tax Policy Alert: OECD releases Multilateral Convention to implement Amount A of Pillar One
- OECD/G20 Inclusive Framework releases new multilateral convention to address tax challenges of globalisation and digitalisation
- Treasury Seeks Public Input on Draft OECD/G20 Inclusive Framework Pillar One Multilateral Convention Text

Will Morris, PwC’s Global Tax Policy Leader
Pat Brown, PwC’s Washington National Tax Services Co-Leader

In case you missed it:
Amid disruption, shutdown more likely, tax bill less certain
PwC’s Pillar Two Country Tracker (Updated 10/02/23)


This site uses cookies needed from some fetures that enhance the site experience. By continuing to browse this site you agree to the use of cookies. Visit our cookie policy to learn more.