15 December, 2020
ETNO – GSMA joint response to the public consultation document by the OECD/G20 Inclusive Framework on BEPS on the Reports on Pillar One and Pillar Two Blueprints
ETNO and the GSMA welcome the possibility to provide their comments below in response to the public consultation document by the OECD/G20 Inclusive Framework on BEPS on the Reports on Pillar One and Pillar Two Blueprints.
We consider it appropriate for the Digital Economy to be taxed in a fair and transparent way with profits taxed where value is created, and we applaud the comprehensive analysis and effort contained in the published report on Pillar One. The following comments focus specifically on the activity test to define the scope of Amount A and on illustrating key characteristics of the telecoms industry that are relevant to determine its design, with a view to support the development of the policy rationale and rules to exclude certain services provided by telecoms operators. We do not have comments on the Pillar Two proposal that are specific to our sector.
Read the full document at this link.