Document Library

This Technical Note is the ninth in the ATAF Technical Note series on the tax challenges arising from the digitalisation of the economy and has been designed to provide ATAF members with an overview of the OECD Secretariat Progress Report on Amount A of Pillar One published in July 2022. The Technical Note will assist ATAF members in assessing whether they should sign and ratify the Amount A Multilateral Convention (MLC) which the OECD Progress Report states will be ready for signature in the first half of 2023.