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Amount B Under Pillar One - Simplification for Baseline Marketing and Distribution Activities

12.14.2022 | Duration: 14:05

Exploring Transfer Pricing Episode 12-2022 | Have you ever thought transfer pricing could be simpler and more standardized? Are you tired of arguing about routine distribution returns? If you are, Amount B might be the solution for you.

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Podcast overview

Special Update: 

Transfer pricing disputes are always frustrating, but disputes about what constitutes a routine return for marketing and distribution activities is perhaps the most frustrating.

As part of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting BEPS 2.0 Initiative, the OECD is exploring "Amount B" - how transfer pricing for marketing and distribution activities could be simplified and standardized. On December 8, 2022, the OECD released a 53 page public consultation document that explores how Amount B could work.

Our host Brittany Hardin Tanguay is joined by Alistair Pepper (Managing Director from London, Washington National Tax) formerly with the OECD, to discuss Amount B – and whether it really will make transfer pricing simpler.

Meet our podcast team

Image of Brittany Hardin Tanguay
Brittany Hardin Tanguay
Manager, Tax, Washington National Tax - Rotations, KPMG US
Image of Alistair Pepper
Alistair Pepper
Managing Director, Economic & Valuation Services, Washington National Tax, KPMG U.S. Tax Services (London) LLP

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