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A collection of the brief insights throughout December 2022 of the type provided on an ad hoc basis in our Latest digital tax byte update. 

22 December 2022 - PwC comments on OECD's release of four documents on Pillars One and Two

20 December 2022

OECD releases consultation document on restricting DSTs and other unilateral measures

On 20 December 2022, the OECD Secretariat released a public Consultation Document on two draft articles meant to be an integral part of the Draft Multilateral Convention (MLC) of Pillar One. The draft MLC provisions focus on Digital Services Taxes (DSTs) and other Relevant Similar Measures and they reflect the commitments with respect to the removal of all existing DSTs and other relevant similar measures and the standstill of such future measures.