OECD consulting on Pillar One transfer pricing rules

OECD consulting on Pillar One transfer pricing rules

The OECD is consulting stakeholders on the main design elements of Amount B under Pillar One as part of its ongoing work on digital economy taxation.

As part of the Two-Pillar Solution agreed last year, 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.

The public consultation document launched on December 8 outlines the main design elements of Amount B and is released by the OECD Secretariat to obtain inputs from stakeholders on the technical aspects of Amount B. Input from stakeholders is particularly sought with respect to the specific questions laid out in the document.

Comments must be received by January 25, 2023.

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