2022年中の柱１柱２のOECD文書リンクまとめ

令和５年度税制改正の大綱が閣議決定され、Pillar TwoのIIRの法制化が盛り込まれた（75頁以下）。同95頁以下に、【付記】各対象会計年度の国際最低課税額に対する法人税（仮称）の創設等。与党税制大綱について南繁樹弁護士のnewsletterも出ている。

この機会に、2021年10月合意以降のOECD文書へのリンクをまとめておく。出所はここ。

• October 2021: Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
• December 2021: Global Anti-Base Erosion Model (GloBE) Rules - Pillar Two
• March 2022: Commentary to the Global Anti-Base Erosion Model (GloBE) Rules - Pillar Two
• Early 2022: Public consultations on the implementation aspects of Pillar One and Pillar Two
• July 2022: Public consultation on the Progress Report on Amount A under Pillar One
• October 2022: Public consultation on the Progress Report on the Administration and Tax Certainty Aspects of Amount A under Pillar One
• December 2022: Public consultation on Amount B under Pillar One
• December 2022:  Public consultation document on Pillar One - Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and Other Relevant Similar Measures
• December 2022: Implementation package for Pillar Two