On 25 September 2024, the OECD announced the publication of a Model Competent Authority Agreement (MCAA) to facilitate the implementation of its political commitment on Amount B of Pillar 1. --- International tax reform: OECD/G20 Inclusive Framework on BEPS takes a further step on the implementation of the Amount B of Pillar One Today, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) is publishing a Model Competent Authority Agreement (MCAA) to facilitate the implementation of its political commitment on Amount B of Pillar One. This practical tool is designed to be particularly beneficial for jurisdictions with limited resources and data...