ǪUESTIONNAIRE ON PILLAR ONE STUDY ON THE OECD TWO PILLAR SOLUTION A JOINT STUDY BY USISPF AND BMR LEGAL

Skip to the content

Policy Updates
Newsletters
Tax Submissions
Programs
Tax Forum Members

Policy Updates
Newsletters
Tax Submissions
Programs
Tax Forum Members

Tax Forum
Members

USISPF
Home

Newsletter
Subscription

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

Policy Updates
Newsletters
Tax Submissions
Programs
Tax Forum Members

Policy Updates
Newsletters
Tax Submissions
Programs
Tax Forum Members

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”)

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”)