Multilateral konvention för att genomföra Pelare 1 Amount A

This procedure concerns a multilateral convention designed to implement 'Pillar One Amount A' of the OECD/G20 inclusive framework. It aims to reform international taxation by reallocating taxing rights over the profits of the world's largest and most profitable multinational enterprises to the countries where they have users and customers. The convention affects large multinational corporations operating in digital and global markets. It changes how profits are reported and taxed, impacting international tax law, information exchange, and corporate reporting requirements.