Article 4 and Schedule E of the Progress Report on Amount A of Pillar One provide the Revenue Sourcing Rules that apply for the purposes of the profit reallocation calculation under Amount A.

Article 4 provides the general rules, whereas Schedule E provides the detailed rules including:

• the reliable indicators that can be used to apply the general sourcing provisions; and 
• allocation keys including when and how they can be used.

Our Revenue Sourcing Rules Interactive Tool allows you to instantly determine the general sourcing rule and the reliable indicators that can be used for any type of revenue source. 

Simply, choose the revenue source and the tool provides the relevant sourcing as provided in the latest guidance in the Progress Report on Amount A of Pillar One.