Overview
On 19 February 2024, the OECD/G20 Inclusive Framework released a report on (BEPS) streamlining the approach and application of Amount B, a key component of Pillar One.
The article provides guidance designed to simplify the application of Transfer Pricing (TP) rules to baseline marketing and distribution activities, with a particular focus on the needs of countries with low-capacity tax administrations or jurisdictions lacking local comparables.
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