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OECD: Report on Amount B under Pillar One

Simplified and streamlined approach to the application of the arm's length principle to baseline marketing and distribution activities

February 19, 2024

The Organisation for Economic Cooperation and Development (OECD) today issued a report on Amount B under Pillar One—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, the report provides a simplified and streamlined approach to the application of the arm's length principle to baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries.

  • The report introduces two options for implementation for jurisdictions that opt into the simplified and streamlined approach from January 2025, describes the circumstances under which a distributor is within scope of Amount B (including cases where it also performs certain non-distribution activities, such as manufacturing), and sets out the activities that may exclude a distributor from the scope of the simplified and streamlined approach, such as the distribution of commodities or digital goods.
  • Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines, along with conforming changes to the Commentary on Article 25 of the OECD Model Tax Convention. The conforming changes were prepared by Working Party 1, approved by the Inclusive Framework, and will be submitted shortly for approval to the OECD Council prior to publication.
  • Further work on the interdependence of Amount B and Amount A under Pillar One will be undertaken prior to the signing and entry into force of the Multilateral Convention.

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