20/09/2023 – On 17 July 2023, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD invited public comments on Amount B under Pillar One.
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.
The OECD is grateful to the commentators for their input and now publishes the public comments received.
For more information on the OECD's public consultations on tax matters, visit https://oe.cd/tax-input.
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