Dec 12, 2022 
Taxes
OECD Public Consultation Document on Amount B of Pillar One
The OECD has published a Public Consultation Document (PCD) on Amount B of Pillar One as part of the Two Pillar solution.
You can download the document from here: Download OECD PCD Amount B of Pillar One.
The Amount B pricing methodology is being designed to deliver on the mandate of the Inclusive Framework (IF) Statement of October 2021 to simplify and streamline application of the arm’s length principle to in-country baseline marketing and distribution activities, considering the specific needs of low-capacity countries. The pricing methodology will rely on the application of common benchmarking search criteria to identify comparable entities performing baseline marketing and distribution activities drawing upon publicly available corporate financial information.
Interested parties are invited by the OECD Secretariat to send
