Amount B Under Pillar One - Simplification for Baseline Marketing and Distribution Activities
12.14.2022 | Duration: 14:05
Exploring Transfer Pricing Episode 12-2022 | Have you ever thought transfer pricing could be simpler and more standardized? Are you tired of arguing about routine distribution returns? If you are, Amount B might be the solution for you.
Podcast overview
Special Update:聽
Transfer pricing disputes are always frustrating, but disputes about what constitutes a routine return for marketing and distribution activities is perhaps the most frustrating.
As part of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting BEPS 2.0 Initiative, the OECD is exploring "Amount B" - how transfer pricing for marketing and distribution activities could be simplified and standardized. On December 8, 2022, the OECD released a 53 page public consultation document that explores how Amount B could work.
Our host聽Brittany Hardin Tanguay聽is joined by聽Alistair Pepper (Managing Director from London, Washington National Tax) formerly with the OECD, to discuss Amount B 鈥� and whether it really will make transfer pricing simpler.
Meet our podcast team
Discover more podcast episodes in this series
More Exploring transfer pricing podcast episodes