Consolidated Report on Amount B published on the website of the OECD
On Monday February 24, 2025, the Consolidated Report on Amount B has been published on the website of the OECD. 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 ...