TUAC’s position on the design of the OECD/G20 Inclusive Framework on BEPS, Pillar One
TUAC participated on 12 September 2022 to the OECD public consultations on the Progress report on Amount A of Pillar One of the BEPS Inclusive Framework. TUAC’s view is that the international tax system should move to a fully unitary system, where internal transfer pricing plays no role in determining either the amount or location of corporate profits for tax purposes.
https://publicservices.international/resources/publications/tuacs-position-on-the-design-of-the-oecd-g20-inclusive-framework-on-beps-pillar-one?id=15292&lang=en