OECD Releases Amount B Report Providing a Simplified Approach to Transfer Pricing for Baseline Marketing and Distribution Activities

The OECD has announced the release of the report on Amount B of Pillar One, which provides a simplified and streamlined approach to the application of the arm's length principle to baseline marketing and distribution activities.

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Tax challenges arising from digitalisation: Release of Amount B report to simplify transfer pricing rules and conforming changes to the Commentary of the OECD Model Tax Convention

19/02/2024 - On 19 February 2024, the OECD/G20 Inclusive Framework on BEPS rel…