The OECD has published in October the discussion draft on the proposal of “Unified Approach”, the envisaged new framework for determining the attribution of profits among the different jurisdictions where multinational enterprises act.

BonelliErede has contributed to the global discussion on such topic by sharing its concerns and proposing some significant amendments in order to reach an allocation of profits aligned with value creation.

The document encompassing BonelliErede’s comment is available here.