³ÉÈËÓ°Òô

Home/ Corporation Tax / OECD publishes public comments on draft rules for nexus and revenue sourcing under Pillar One Amount A
Tax News

OECD publishes public comments on draft rules for nexus and revenue sourcing under Pillar One Amount A

Published on: 23 February 2022
Published by a

Specialist Tax Regulatory Materials

Article summary

The OECD has received responses to the consultation on the draft rules for nexus and revenue sourcing under Pillar One Amount A.

Jurisdiction(s): World

News
Show more + Show less -
Guidance
Show more + Show less -

Popular Articles

Personal Tax

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

14 Jul 2020 11:44 | Produced by Tolley Read more Read more
Corporation Tax

Non-trading deficits on loan relationships

Non-trading deficits on loan relationshipsOverview of non-trading deficits (NTDs)When a company’s debits on its non-trading loan relationships and derivative contracts in an accounting period exceed the credits on its non-trading loan relationships and derivative contracts in the same period (the

14 Jul 2020 12:17 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Furnished holiday lets

Furnished holiday letsThis guidance note sets out the qualifying conditions for a property let to be treated as a furnished holiday let (FHL) for tax purposes and the subsequent tax implications.Whether or not a property qualifies as an FHL can make an important difference to the taxation

14 Jul 2020 11:46 | Produced by Tolley Read more Read more