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Consolidated Report on Amount B

by Oecd
Save 14% Save 14%
Current price ₹1,894.00
Original price ₹2,197.00
Original price ₹2,197.00
Original price ₹2,197.00
(-14%)
₹1,894.00
Current price ₹1,894.00

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Book cover type: Paperback
  • ISBN13: 9789264364318
  • Binding: Paperback
  • Subject: N/A
  • Publisher: OECD
  • Publisher Imprint: OECD
  • Publication Date:
  • Pages: 66
  • Original Price: GBP 16.9
  • Language: English
  • Edition: N/A
  • Item Weight: 173 grams
  • BISAC Subject(s): N/A

As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, 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. This consolidated report incorporates the agreed materials on Amount B that have been released by the Inclusive Framework since February 2024 up until December 2024.

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