We consider that important conceptual links and justifications for the proposed system have been lost along the way and need to be reintroduced. Furthermore, we make specific suggestions to clarify and better explain the policy rationale behind Pillar One rules while reducing their complexity.

The document submitted to the OECD was prepared by Svitlana Buriak, Jan Willem Kunen, Juan Manuel Vázquez, and Harmen van Dam.

To read the document in full, please click on the download button provided below.

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Progress Report on Amount A of Pillar One