Tax challenges of digitalisation: OECD technical webinar on Amount B under Pillar One

As part of the Two-Pillar Solution agreed 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. Join us as OECD experts discuss some of the main features of the draft rules.
Access the public consultation document (available in English and French): bit.ly/3F8fpb0
Download the presentation (PDF): bit.ly/3Pd4CB2