Companies Could See Tax Certainty Under OECD Plan, At a Price

New lines are being drawn in the OECD digital tax talks over which business activities will be covered by a measure meant to make multinationals’ tax calculations simpler and reduce disputes.

Some countries want to broaden the scope of business activities covered by part of the Organization for Economic Cooperation and Development’s planned global tax overhaul, known as Amount B. For companies, Amount B holds the promise of greater tax certainty but broadening the range of activities could mean some may end up paying more than they do now.

The OECD is asking for public comments on its plan by ...