Abstract: Efforts to quell the challenges of taxing the digital economy have shown significant progress. The phase has narrowed down to agreeing on broader allocation of taxing rights to market jurisdictions. However, various groups still have differing views regarding the scheme of new taxing rights allocation (Amount A) contained in the proposal OECD/G20 Pillar One. The issue of fairness mounts mainly in the formula for reallocating profits to the eligible jurisdictions. This study aims to examine areas in the proposal related to the principle of inter-nation equity.