Consolidated Report on Amount B: Inclusive Framework on BEPS
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution...
