KPMG | 1 CPE | Pillar One: Where Next?

KPMG | 1 CPE | Pillar One: Where Next?

2023 is the year of implementation for the OECD’s Pillar Two global minimum tax rules. But agreement has yet to be reached on Pillar One – the other half of the OECD’s BEPS 2.0 package.

Within the world of Pillar One, the future for Amount A (the proposed reallocation of taxing rights over a small set of large, highly profitable companies) and Amount B (a transfer pricing simplification project that would apply to small and large businesses alike) is much less certain.

KPMG LLP is pleased to invite you to a one-hour webcast on where Pillar One may go next, focusing on:

  • Status of Amount A, Amount B, and the removal of digital services taxes
  • Expected developments in 2023
  • Implications for the future of the international tax system and how countries apply transfer pricing rules.

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