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Learn moreCompliance challenges associated with the Amount B consensus document
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting on 19 February 2024 released a report and reader guide [PDF 301 KB] on Amount B—an optional simplified and streamlined approach to apply the arm’s length principle to baseline marketing and distribution activities. Read TaxNewsFlash
The partially final Amount B consensus document may provide simplification, but any streamlining is difficult to discern.
Read a March 2024 report* [PDF 94 KB] prepared by KPMG LLP that discusses the Amount B consensus document and the associated compliance challenges.
* This article appears in International Tax Review and is provided with permission.
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