Can I read Multilateral Convention on Amount A on EtoBox?

Multilateral Convention on Amount A by Gastón Lapaz is a document available to read on EtoBox.

What is Multilateral Convention on Amount A about?

This document provides an overview of the Multilateral Convention to implement Amount A of Pillar One. It summarizes the key aspects of the convention, including that it allocates a portion of excess profits of large multinational enterprises to market jurisdictions. It establishes mechanisms for tax certainty and elimination of double taxation. Finally, it requires parties to remove digital services taxes and prevents new similar measures in exchange for implementing Amount A profit reallocation.

Author

Gastón Lapaz

Language

EN