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KPMG Comment Letters to the OECD on BEPS

Comment letters from KPMG International and KPMG firms on the OECD BEPS Action Plan

KPMG is a global organization of independent professional services firms providing Audit, Tax and Advisory services. Each KPMG firm is a legally distinct and separate entity and describes itself as such. KPMG International Limited is a private English company limited by guarantee. KPMG International Limited and its related entities do not provide services to clients.

Comment letters

September 1, 2023 | Comments on Public Consultation Document: Pillar One – Amount B

February 3, 2023 | Comments on Public Consultation Document: Pillar Two – GloBE Information Return

February 3, 2023 | Comments on Public Consultation Document: Pillar Two – Tax Certainty for the GloBE Rules

January 25, 2023 | Comments on Public Consultation Document: Pillar One – Amount B

January 20, 2023 | Response to the Public Consultation Document titled Pillar One – Amount A: Draft Multinational Convention Provisions on Digital Services Taxes and other Relevant Similar Measures

2022

  • November 11, 2022 | Comments to the Progress Report on Administration and Tax Certainty Aspects of Amount A of Pillar One, KPMG International

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  • August 18, 2022 | Comments on the Progress Report on Amount A of Pillar One, KPMG International

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  • June 10, 2022 | Comments on the Public Consultation Document for Pillar One – A Tax Certainty Framework for Amount A, KPMG International

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  • June 10, 2022 | Comments on the Public Consultation Document for Pillar One –Tax Certainty for Issues Related to Amount A, KPMG International

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  • May 20, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Regulated Financial Services Exclusion, KPMG International

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  • April 29, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Extractives Exclusion, KPMG International

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  • April, 20, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Draft Model Rules for Domestic Legislation on Scope, KPMG International

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  • April 12, 2022 | Input on the Implementation of the Global Minimum Tax, KPMG International

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  • March 4, 2022 | Comments on the Public Consultation Document for Pillar One – Amount A: Draft Model Rules for Tax Base Determinations, KPMG International

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2021

  • May 27, 2021 | Comments on Proposed Changes to Commentaries in the OECD Model Tax Convention on Article 9 and on Related Articles, KPMG International

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  • January 8, 2021 | Comments on BEPS Action 14: Making Dispute Resolution Mechanisms More Effective – 2020 Review, KPMG International

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Summary list:

KPMG comment letters to the OECD on BEPS between 2013 to 2020

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