OECD: Amount B pricing FAQs, updated Amount B pricing automation tool
Additional Amount B guidance released on OECD’s Amount B website
The Organisation for Economic Cooperation and Development (OECD) recently released additional guidance on its Pillar One – Amount B website:
- New Amount B pricing FAQs developed in response to technical questions raised by stakeholders and aim to ensure a consistent application of the Amount B simplified and streamlined approach
- Updated pricing automation tool (XLSX) designed to automatically compute the Amount B return for an in-scope tested party, requiring only minimal data inputs