OECD: Public consultation document on Amount B under Pillar One

Comments are requested by 25 January 2023.

Comments are requested by 25 January 2023.

The Organisation for Economic Cooperation and Development (OECD) today issued a public consultation document on Amount B under Pillar One [PDF 1 MB]—part of the ongoing work of the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) in implementing the two-pillar solution to address the tax challenges arising from the digitalisation of the economy.

As explained by today’s OECD release,

  • Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries.
  • The public consultation document outlines the main design elements of Amount B and is released by the OECD in order to obtain input from stakeholders on the technical aspects of Amount B.
  • Input from stakeholders is particularly sought with respect to the specific questions laid out in the document.

Comments are requested by 25 January 2023, and instructions for submitting comments can be found in the consultation document. 


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