OECD consultation on scope under Amount A of Pillar One

The OECD launched a public consultation on the Draft Model Rules for Domestic Legislation on Scope under Amount A of Pillar One. 

The purpose of the scope rules under Amount A of Pillar One is to determine whether a group will be in scope of Amount A. The rules are designed to ensure Amount A only applies to large and highly profitable groups and have been drafted to apply in a quantitative manner, so that they are readily administrable and provide certainty as to whether a taxpayer is within scope. The consultation period runs until Wednesday, 20 April 2022.