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Questionnaire on pillar one study on the OECD two pillar solution.
A joint study by USISPF and BMR Legal
(Note: Dealbreaker means “you would rather not have Pillar 1”)
Name*
Phone No.
Organisation*
Email Id*
1. The consideration of withholding taxes as part of Amount A shall lead to a significant erosion of source jurisdiction taxing rights. How accurate is this assessment?
Extremely accurate
Fairly accurate
Somewhat inaccurate
Completely inaccurate
2. Is the scope of DSTs too narrow to provide certainty on the elimination of unilateral levies to digital businesses?
Yes - dealbreaker
No
Yes but not a dealbreaker
Other (comment below)
3. Your views on Alternative B of the Marketing & Distribution safe harbor (both quantitative & qualitative criteria).
Dealbreaker
Not a dealbreaker but adds significant complexity
Needs no changes
Other (comment below)
4. Your views on the MDSH matrix as it is currently proposed.
Dealbreaker
Needs no changes
Largely fine but needs minor tweaks
Needs significant tweaks
5. The exclusion of digital services from MDSH is a dealbreaker.
Yes
Not a dealbreaker but would prefer to have
Indifferent
No
6. Has your country’s tax administration engaged sufficiently with taxpayers on Pillar 1?
Yes
No
Others (comment below)
7. Given that Pillar 1, is a zero-sum game for tax cost to taxpayers, the burden of data collation is disproportionate for taxpayers. Please provide your views.
Strongly agree
Agree
Somewhat agree
Disagree
8. Are you satisfied with the tax certainty aspects in the MLC to Pillar 1?
Largely satisfied
Somewhat satisfied
Dissatisfied but not a dealbreaker
Dealbreaker in the current form
9. Are you satisfied with data confidentiality requirements prescribed in the MLC?
Largely satisfied
Somewhat satisfied
Dissatisfied but not a dealbreaker
Dealbreaker in the current form
Submit