All About that Baseline: Preparing for a Future with Amount B

The implementation of Amount B has the potential to significantly alter the application of transfer pricing rules to in-scope distributors. With Amount B enactment potentially imminent in some jurisdictions, Amount B should be an immediate concern for taxpayers. What is Amount B and how is it calculated? What taxpayers and activities could be impacted? Does Amount B achieve its intended purpose? What are the issues around Amount B that countries are still struggling to resolve at the OECD and where does Amount B go from here? How should taxpayers be preparing for a potential future with Amount B?

Join us as our hosts, Gary Scanlon and Kristen Gamboa interview Jessie Coleman and Thomas Bettge from the KPMG WNT transfer pricing group to explore these questions and more on the latest episode of Inside International Tax.