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Pillar One: Amount A Revenue Sourcing Rules Interactive Tool

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:

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.

Revenue Sourcing Rules Interactive Tool
Lee Hadnum

Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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