OECD released new tools for the implementation of Amount B relating to the simplification of transfer pricing rules
On Thursday 19 December 2024, the OECD released a pricing tool and fact sheets to facilitate the understanding and operation of the simplified and streamlined approach to transfer pricing under Amount B under the ‘Two-Pillar Solution’. This has been announced with a news release on the website of the OECD. Amount B under the two-pillar solution to address the tax challenges of the digitalising economy provides for a simplified and ...