Pillar One - Amount B (Paperback) (ISBN-13: 9789264933194)

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.

Author: Oecd
ISBN-10: 9264933190
ISBN-13: 9789264933194
Publisher: OECD
Language: English
Published: 03/15/2024
Pages: 52
Format: Paperback
Weight: 0.31lbs
Size: 11.00h x 8.25w x 0.11d