OECD: Fact sheets and pricing tool for implementation of Amount B simplified approach

Fact sheets provide overview of Amount B mechanics, Pricing Automation Tool computes Amount B return for in-scope tested parties

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December 19, 2024

The Organisation for Economic Cooperation and Development (OECD) today released fact sheets and a pricing tool to facilitate the implementation of Amount B under the two-pillar solution to address the tax challenges of the digitalising economy.

According to the OECD release, Amount B provides a simplified approach to applying the arm’s length principle to in-country baseline marketing and distribution activities, focusing on low-capacity countries.

The fact sheets offer an overview of Amount B mechanics, while the Pricing Automation Tool computes the Amount B return for in-scope tested parties with minimal data input. The tool will be updated annually to reflect changes in the pricing matrix and other relevant data points. Jurisdictions can choose to apply this approach for fiscal years starting on or after January 1, 2025. 

The OECD release clarifies that the inclusion of jurisdictions in the pricing automation tool is for illustrative purposes only and does not indicate that any specific jurisdiction has adopted or plans to adopt Amount B.

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