The OECD is to publish a consolidated report on Amount B later this week. As part of the two pillar solution agreed by the OECD/G20 Inclusive Framework on BEPS, 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 activities, with a particular focus on the needs of low-capacity countries. This consolidated report will include all publications on Amount B by the Inclusive Framework in 2024.
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