The G20/OECD Inclusive Framework has set out a new simplified approach for transfer pricing the returns for routine, low risk distributors under the arm's length principle. The new approach will apply from 1 January 2025 in countries that opt to apply it and all groups (regardless of size) that undertake wholesale distribution of goods will have to consider the rules. How does this impact your organisation’s transfer pricing strategy? We'll discuss:

• An overview of the Amount B approach 
• Determining when a distributor is in scope 
• Pricing methodology and ‘matrix’ approach 
• Implementation and dispute resolution

Get up to speed with the Amount B rules.