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KPMG submission on ‘Pillar One’ approach to address digital economy tax issues

KPMG tax professionals submit their comments to the OECD with regard to the Pillar One approach.

Tax issues related to the digitalized economy (including both the base erosion and profit shifting issues addressed in Pillar Two and the more fundamental allocation issues addressed by Pillar One) have been a source of enormous political pressure around the world.Previous work under the BEPS Project has not relieved this political pressure, which has led to a proliferation of uncoordinated unilateral measures being considered or enacted by some members of the Inclusive Framework. These measu...

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Published Date: 13 November 2019


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