Webinar recording
Pillar 1: Amount B - Streamlining Global Tax Practices
Pillar 1, OECD's Two-Pillar Solution is designed to tackle the tax challenges of the digital economy and focuses on reallocating the profits of multinational enterprises (MNEs) to market jurisdictions, enhancing fairness in global taxation.
Our transfer pricing experts hosted a 60-minute webinar which focused on Pillar 1: Amount B, which aims to simplify and standardize the application of transfer pricing rules for routine marketing and distribution activities.
The session covered the following topics:
- A status quo of OECD’s Pillar 1 project consisting of Amount A and Amount B.
- An overview on the application of the new Pillar 1: Amount B guidance.
- The advantages and downsides of Pillar 1: Amount B for multinational enterprises.
