{"product_id":"pillar-one-amount-b-9789264933194","title":"Pillar One - Amount B","description":"\u003cp\u003e • Author(s): Oecd\u003cbr\u003e • Publisher: OECD\u003cbr\u003e • Publisher Imprint: OECD\u003cbr\u003e • BISAC: Taxation - General\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. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.\u003c\/p\u003e","brand":"OECD","offers":[{"title":"Paperback","offer_id":47779484139671,"sku":"9789264933194","price":1515.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9789264933194.webp?v=1778036920","url":"https:\/\/atlanticbooks.com\/products\/pillar-one-amount-b-9789264933194","provider":"Atlantic Books","version":"1.0","type":"link"}