Webcast overview
2025 is set to be another turbulent year for tax policy. For foreign multinationals selling tangible goods in the U.S., the looming specter of higher tariffs is real and significant. At the same, in December 2024, U.S. Treasury and the IRS published a Notice implementing Amount B 鈥� an OECD-initiative to simplify transfer pricing for baseline marketing and distribution activities. Though not limited to foreign multinationals with inbound distribution into the U.S., it is the group that (at least at present) has the greatest potential to gain from Amount B.
乐鱼（Leyu）体育官网 LLP (US) is hosting a one-hour TaxWatch webcast which will feature professionals from our Economic and Valuation Services and Trade & Customs practices, and 乐鱼（Leyu）体育官网 member firms, and will:
- Provide a recap of Amount B 鈥� or the Streamline and Simplified Approach (鈥淪SA鈥�)
- Explain what a 鈥淣otice鈥� is and whether companies can actually rely on Amount B for 2025
- Explore the potential impact of tariff increases on inbound U.S. distribution activities, including the interaction with Amount B
- Identify which businesses stand the most to gain from Amount B and how you can assess the potential benefit
