The OECD has updated its guidance on Pillar One – Amount B with the release of new Amount B Pricing FAQs and an Updated Pricing Automation Tool (XLSX). The FAQs have been developed in response to technical questions raised by stakeholders and aim to ensure a consistent application of the Amount B simplified and streamlined approach. The Pricing Automation Tool is designed to automatically compute the Amount B return for an in-scope tested party, requiring only minimal data inputs. It is in…