Pillar One
The US needs to be involved in pillar one for there to be more international acceptance of the project, Michael Masciangelo says
Gilles Roth, speaking at the Luxembourg Transfer Pricing Association’s launch event, also said that his country is ‘carefully considering’ the implementation of amount B
An OECD webinar on amount B also heard that a distributor’s compliance certifications could potentially move them out of scope
Just one member objected to the multilateral convention on amount A, citing concerns over amount B
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