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Pillar 1: Amount B - The rules

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In today's video we look at the rules and conditions for low risk routine distributors to use the amount B safe harbour. The guidance, which will become part of the Annexes to chapter IV of the OECD Transfer Pricing Guidelines were published in February 2024.

Want to learn more about International corporate income tax or Transfer pricing? See    • Our CIOT ADIT tax courses  Introduction   and our courses at https://bettertax.info. For more detail on our international tax course see    • International tax course overview  , for transfer pricing see    • Transfer pricing course overview  

OECD Guidance
https://www.oecd.org/tax/beps/pillar...

posted by melampungdu