The Multistate Tax Commission responded to the public consultation document that asks for comment on the Organisation for Economic Co-operation and Development (OECD) (2020), Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Item III – the nexus standard, and Item IV – the revenue sourcing rules. The MTC has extensive experience with both nexus and sourcing issues through our uniformity efforts and this submission — masterfully prepared by Uniformity Counsel Helen Hecht — provides the OECD a summary of that experience along with information on the approach that the MTC has recommended to its members.
To read the submission, click here 