02/2024
OECD publishes report on Amount B of Pillar I
Selina Many
On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS published the report on Amount B of Pillar I.
On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS published the report on Amount B of Pillar I.
This provides for a simplified and standardized approach to applying the arm's length principle to so-called baseline marketing and distribution activities.
The report was also included as an additional annex to the OECD Transfer Pricing Guidelines.
Further information is available here .
First publication:
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