The consultation document sets out the proposals discussed by the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) and seeks comments from the public on several policy issues and technical aspects. Comments provided will assist members of the Inclusive Framework on BEPS in the development of a solution for its final report to the G-20 in 2020, the OECD said.
The publication of the consultation document was foreshadowed with the release of a Policy Note by the Inclusive Framework on BEPS last month, and follows the agreement of members of the Inclusive Framework on BEPS to examine proposals involving two pillars: one pillar that focusses on the allocation of taxing rights and a second pillar that addresses remaining BEPS issues.
The public consultation will be held March 13-14, 2019, at the OECD Conference Centre in Paris. Comments must be received by March 1.
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