Pillar One - Amount B

Inclusive Framework on BEPS

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.

19 Feb 2024 52 pages English Also available in: French

https://doi.org/10.1787/21ea168b-en 9789264622838 (PDF) 9789264647114 (HTML) 9789264973954 (EPUB)

Author(s): OECD