Skip to Content
MTC multistate tax Commission
image description
An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.
  • The Commission
    • About Us
    • Email Updates
    • MTC History
    • Member States
    • Multistate Tax Compact
    • Programs & Committees
    • Bylaws
    • Officers & Executive Committee Members
    • Executive Committee Archive
    • Litigation Committee Archive
    • Annual Reports
    • Policy Statements & Resolutions
    • Public Participation Policy
    • News
    • Paull Mines Award
    • Wade Anderson Memorial Award
    • Annual Business Meeting Archive
  • Uniformity
    • About Uniformity
    • Uniformity Charter
    • Uniformity Process
    • Adopted Uniformity Recommendations
    • Uniformity Meeting Archives
    • Standing Subcommittee
    • Current & Recent Uniformity Projects
    • Article IV
    • Amicus Briefs
  • Nexus
    • Multistate Voluntary Disclosure Program
    • Multistate Voluntary Disclosure Application
    • Member States
    • Nexus Committee
    • State Tax Amnesties
    • State Tax Amnesties Archive
  • Audit
    • Audit Member States
    • Taxpayer-Initiated Joint Audits
    • Audit Committee
    • Audit Committee Archive
    • Audit Training Programs
    • Resource Documents
    • Audit Program Links
  • Events & Training
    • Training Program
    • Upcoming Training Events
    • Faculty Biographies
    • Training Program Fees
    • Frequently Asked Questions
    • Past Commission Meetings
  • Resources
    • Uniform Sales & Use Tax Resale Certificate
    • Policy Research
    • Amicus Briefs
    • Legislation
    • Alternative Dispute Resolution
    • Tax Stratification and Estimation Program (TSEP)
    • Employment Opportunities
    • State Sales & Use Tax Registration Forms
    • Fundraiser Sales Tax Law
    • Research, Presentations, & Publications
    • Career Information Websites
MTC Responds to OECD Public Consultation Document

OECD-Comment-Letter-122020.jpgThe Multistate Tax Commission responded to the public consultation document that asks for comment on the Organisation for Economic Co-operation and Development (OECD) (2020), Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Item III - the nexus standard, and Item IV – the revenue sourcing rules. The MTC has extensive experience with both nexus and sourcing issues through our uniformity efforts and this submission — masterfully prepared by Uniformity Counsel Helen Hecht — provides the OECD a summary of that experience along with information on the approach that the MTC has recommended to its members.

To read the submission, click here .

Quick Links
  • MTC Past Events
  • Member States
  • Programs & Committees
  • State Intercompany Transactions Advisory Service (SITAS)
  • Strategic Planning Committee
Upcoming Events

Uniformity Standing Subcommittee Meeting

March 18, 2021
at 3 P.M. Eastern (Third Thursday)
Via GoToMeeting
View Agenda

SITAS Committee Meeting

March 23, 2021
via Teleconference
View Agenda

Spring Committee Meetings

April 20 - 21, 23, and 27-29, 2021
via Teleconference and Webcast
Schedule of Events
Online Registration

54th Annual Meeting Week

August 2-5, 2021
TBD

Programs & Resources
  • Legislation
  • Multistate Voluntary Disclosure Program
  • Uniform Sales & Use Tax Certificate
  • Adopted Uniformity Recommendations
About MTC
  • About Us
  • Contact Us
  • Terms of Use
  • Resources
  • Privacy and Refund Policy
Committees
  • Executive Committee
  • Audit Committee
  • Litigation Committee
  • Nexus Committee
  • State Intercompany Transaction Advisory Service Committee
  • Strategic Planning Committee
  • Uniformity Committee
The Commission
  • Member States
  • Multistate Tax Compact
  • Bylaws
  • MTC Officers & Members
  • Annual Reports

Back to top