Consolidated Report on Amount B

By OECD

As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm's length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. This consolidated report incorporates the agreed materials on Amount B that have been released by the Inclusive Framework since February 2024 up until December 2024.

• Format: Paperback
• Language: English
• ISBN: 9264364315
• ISBN13: 9789264364318
• Release Date: February 2025
• Publisher: OECD
• Length: 66 Pages
• Weight: 0.38 lbs.
• Dimensions: 0.1" x 8.3" x 11.0"