OECD Consulting on Extractives Exclusion under Amount A of Pillar One

The OECD has launched a public consultation on the Extractives Exclusion under Amount A of Pillar One, which excludes profits from extractive activities where a group derives revenue from the exploitation of extractive products and the group has carried out the relevant exploration, development, or extraction. The deadline for comments is 29 April 2022.

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Tax challenges of digitalisation: OECD invites public input on extractives exclusion under Amount A of Pillar One

14/04/2022 – As par…