The Organisation for Economic Cooperation and Development (OECD) today released a consolidated report on Amount B that incorporates the agreed materials on Amount B that have been released by the Inclusive Framework from February 2024 until December 2024:
- Report on Amount B providing simplified and streamlined approach for baseline marketing and distribution activities published on February 19, 2024 (read TaxNewsFlash)
- Statements on definitions of “qualifying jurisdiction” within the meaning of sections 5.2 and 5.3 of the February 2024 guidance and “covered jurisdiction” for purposes of the Inclusive Framework political commitment on Amount B published on June 17, 2024 (read TaxNewsFlash)
- Model Competent Authority Agreement (MCAA) on application of the simplified and streamlined approach designed to facilitate the implementation of that political commitment published on September 26, 2024 (read TaxNewsFlash)
- Fact sheets and pricing tool to facilitate implementation of Amount B published on December 19, 2024 (read TaxNewsFlash)