South Centre Comments on the Amount A Draft MLC Provisions on DSTs & Other Relevant Similar Measures, 20 January 2023
South Centre Comments on the ‘Amount A Draft Multilateral Convention Provisions on Digital Services Taxes and Other Relevant Similar Measures’
The South Centre provided its comments to the OECD Inclusive Framework’s Task Force on Digital Economy (TFDE) on the Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures under Amount A of Pillar One (MLC). This MLC is part of the components of Pillar One to address the tax challenges arising from the digitalization of the economy. It aims to restrict countries which sign to the Pillar One MLC from implementing any digital tax policy solution apart from the OECD’s, such as Digital Service Taxes (DSTs) and other relevant similar measures.
These draft provisions are amongst the most controversial aspects of the Pillar One rules, as countries which decide to implement the OECD solution will be expected to give up the use of DSTs and similar measures on all companies, not just those in-scope of Amount A.
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This article was tagged: Amount A, Digital Economy, Digital Service Taxes (DSTs), Digital Tax, Digital Taxation, Global Tax, Global Taxation, Inclusive Framework, International Tax, International Tax Cooperation, International Tax Reform, International Taxation, Organisation for Economic Co-operation and Development (OECD), Pillar One, Task Force on Digital Economy (TFDE), Tax, Tax Cooperation, Tax Law, Tax Policy, Tax Reform, Taxation, The Multilateral Convention (MLC)
