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To B or not to B: What to know about the OECD’s efforts to simplify transfer pricing

CPE 1.0


Webcast overview

We are in the midst of what is likely the final public consultation before the finalization of Amount B, the OECD’s effort to simplify and streamline the application of the arm’s length principle to baseline marketing and distribution activities. This initiative is not limited to large, highly profitable multinationals, but would apply broadly to any company with distributors, sales agents, and commissionaires selling tangible (and potentially digital) goods. Amount B is slated to be adopted into the international transfer pricing framework – the OECD Transfer Pricing Guidelines – in January 2024

KPMG LLP is pleased to invite you to a 60-minute webcast to discuss Amount B. Professionals from the Economic and Valuation Services group in the KPMG Washington National Tax practice will provide practical insights on:

  • Who is likely to be in-scope? Who’s likely to be out-of-scope?
  • What returns will be allocated to baseline marketing and distribution activities? And whether these will affect tax authority expectations going forward?
  • What implications of Amount B will there be for U.S. multinationals?
  • Will these simplification efforts actually make transfer pricing simpler?

After registering, you will receive details on how to log into the Webcast or dial in for audio only. Continuing professional education (CPE) credit is available for U.S. participants who meet the eligibility requirements.

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