Pillar One—Amount B: TEI Comments to the OECD

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On September 1, TEI submitted comments responding to the Organisation for Economic Co-operation and Development’s (OECD’s) public consultation document regarding Pillar One—Amount B. TEI recommended the OECD make Amount B an elective safe harbor for multinational enterprises, increase the scope of the definition of “distributor,” and enhance the mechanisms for dispute prevention and resolution, among other suggestions.

TEI’s comments were prepared under the aegis of its EMEA Direct Tax Committee, whose chair is Sandra Esteves of Talend. Benjamin R. Shreck, TEI tax counsel, coordinated the preparation of TEI’s comments. Read the comments here.


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