{"product_id":"pillar-one-amount-b-oecd-9789264933194","title":"Pillar One - Amount B","description":"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.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Oecd\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9264933190\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789264933194\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e OECD\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 03\/15\/2024\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 52\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.31lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 11.00h x 8.25w x 0.11d","brand":"Oecd","offers":[{"title":"Paperback","offer_id":50546405015807,"sku":"9789264933194","price":18.2,"currency_code":"USD","in_stock":true}],"url":"https:\/\/www.whiterainbookhouse.com\/products\/pillar-one-amount-b-oecd-9789264933194","provider":"WR Book House","version":"1.0","type":"link"}