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portada Pillar One - Amount B
Type
Physical Book
Publisher
Author
Year
2024
Language
English
Pages
52
Format
Paperback
Dimensions
28x21x0.2 cm
ISBN13
9789264933194

Pillar One - Amount B

Oecd (Author) · OECD · Paperback

Pillar One - Amount B - OECD

New Book Imported to Taiwan
Delivery: 02 Oct - 12 Oct Shipping: 5 to 6 business days.
NT$ 750
NT$ 750

Synopsis "Pillar One - Amount B"

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. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.

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