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.
Pillar One - Amount B
Inclusive Framework on BEPS
Report
OECD/G20 Base Erosion and Profit Shifting Project
![](/adobe/dynamicmedia/deliver/dm-aid--207b735d-c2ab-42bf-a047-bbef7f694d0c/21ea168b-en.jpg?quality=80&preferwebp=true)
Share
Facebook
Twitter
LinkedIn
Abstract
In the same series
-
Report13 December 2023
-
Report14 December 2022
Related publications
-
12 October 2020