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

IN THIS EPISODE
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)