Comments on the OECD’s Public Consultation Document Pillar I - Amount A

The OECD invites public input on the draft model rules for nexus and revenue sourcing rules under Pillar One Amount A. Technology Industries of Finland highlights the need for additional simplification to the rules to minimize the administrative costs and burden for the taxpayers and tax administrations.

TIF is particularly concerned that the sourcing rules applied on a transaction-by-transaction basis do not provide legal certainty. Especially TIF is concerned about complex sourcing rules for B2B services and components business. Businesses must not be required to have to create systems to collect data that they do not currently capture or to obtain additional information from customers or third parties, that they do not already hold in the ordinary course of business. Data privacy is a crucial element of revenue sourcing rules and should be discussed in detail in the upcoming Commentary.

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