Pillar One - 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. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.

• Format: Paperback
• Language: English
• ISBN: 9264933190
• ISBN13: 9789264933194
• Release Date: March 2024
• Publisher: OECD
• Length: 52 Pages
• Weight: 0.31 lbs.
• Dimensions: 0.1" x 8.3" x 11.0"