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SAICA submission on the OECD "Unified Approach" under Pillar One

Summary

SAICA comments on the public consultation document ‘Secretariat Proposal for a “Unified Approach under Pillar One’ released by the OECD on 9 October 2019.
AuthorChristian Wiesener - Chairperson: SAICA Transfer Pricing Sub-Committee Dr Sharon Smulders - SAICA Project Director: Tax Advocacy
DivisionTax
Keywords
SAICA
Pillar one
OECD Model Tax Convention
Categories
Transfer Pricing
Date12 November 2019
File