Amount A Allocation for MNEs

On February 4, 2022, the OECD/G20 Inclusive Framework published the draft rules for Nexus and Revenue Sourcing.

This complimentary OnPoint – a summary of ready-to-use presentation slides – explores the practical considerations for MNEs under Amount A under Pillar One.

Get insights on:

Pillar One summary and scope
New Amount A calculations
Amount A revenue sourcing rules
Practical impacts of the new rules
Removal of DSTs
Administration and implementation

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