On Thursday, 8 December 2022, the OECD/G20 Inclusive Framework published another discussion draft in the two-pillar solution to address the tax challenges arising from the digitalisation of the economy. The document outlines the main design elements of Amount B, a part of the two-pillar approach that until now was relatively undefined.
During this episode of the Tax Bites podcast, the speakers discuss the main items of the discussion draft (scope, methods, documentation and certainty) to provide you with some important takeaways.
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