{"product_id":"consolidated-report-on-amount-b-9789264364318","title":"Consolidated Report on Amount B","description":"\u003cp\u003e • Author(s): Oecd\u003cbr\u003e • Publisher: OECD\u003cbr\u003e • Publisher Imprint: OECD\u003cbr\u003e\u003c\/p\u003e\u003cp\u003eAs 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.\u003c\/p\u003e","brand":"OECD","offers":[{"title":"Paperback","offer_id":47779355590807,"sku":"9789264364318","price":1894.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9789264364318.webp?v=1778035782","url":"https:\/\/atlanticbooks.com\/products\/consolidated-report-on-amount-b-9789264364318","provider":"Atlantic Books","version":"1.0","type":"link"}