Release of Amount B report to simplify transfer pricing rules and conforming changes to the Commentary of the OECD Model Tax Convention
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
下载链接：
https://www.oecd.org/en/about/news/announcements/2024/02/tax-challenges-arising-from-digitalisation-release-of-amount-b-report-to-simplify-transfer-pricing-rules-and-conforming-changes-to-the-commentary-of-the-oecd-model-tax-convention.html
下载链接
链接失效反馈官方服务：
资源简介：
On 19 February 2024, the OECD/G20 Inclusive Framework on BEPS released the report on Amount B of Pillar One, which provides a simplified and streamlined approach to the application of the arm's length principle to baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries.
