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Amount B under Pillar One relating to the simplification of transfer pricing rules

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/events/public-consultations/2023/07/amount-b-under-pillar-one-relating-to-the-simplification-of-transfer-pricing-rules.html
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As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy and following the agreed Outcome Statement, the OECD is seeking public comments on Amount B under Pillar One relating to the simplification of transfer pricing...
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