OECD launches further Amount B consultation

The OECD has published another consultation document on Amount B of Pillar One (previous consultations together with comments received can be accessed from the OECD's planned stakeholder input in OECD tax matters page).

Amount B aims to provide 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.

The consultation seeks views on 'the appropriateness of the scope and pricing framework' for Amount B by 1 September 2023.