Amount B Under Pillar One - Simplification for Baseline Marketing and Distribution Activities

Special Update: 

Transfer pricing disputes are always frustrating, but disputes about what constitutes a routine return for marketing and distribution activities is perhaps the most frustrating.

As part of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting BEPS 2.0 Initiative, the OECD is exploring "Amount B" - how transfer pricing for marketing and distribution activities could be simplified and standardized. On December 8, 2022, the OECD released a 53 page public consultation document that explores how Amount B could work.

Our host Brittany Hardin Tanguay is joined by Alistair Pepper (Managing Director from London, Washington National Tax) formerly with the OECD, to discuss Amount B – and whether it really will make transfer pricing simpler.