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OECD: Amount B pricing FAQs, updated Amount B pricing automation tool

Additional Amount B guidance released on OECD’s Amount B website

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march 4, 2026

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

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