Amount Bは(第1の柱のAmount Aと第2の柱の両方とは対照的に)収益の閾値の対象とならないため、広く適用可能です。企業は、Amount Bの対象となる可能性のある取引の有無を検討し、Amount Bアプローチがそれらの取引に及ぼす潜在的な影響を検証する必要があります。 企業は、自社の事業に関連する...
對於在金額B實施前已經達成的預先訂價協議或是相互協議程序則不受影響。此外,金額B之規範未來是否擴及其他產業或功能,或於適用利潤分割法時針對例行性功能提供一個利潤率指引,將是未來值得觀察的重點。 參考資料來源 : 1.https://www.oecd.org/tax/beps/pillar-one-amount-b.htm Deloitte 亞太(Deloitte AP)是一...
On 19 February 2024, the OECD/G20 Inclusive Framework on BEPS released the report on Amount B of Pillar One, which provides a simplified and streamlined approach to the application of the arm’s length principle to baseline marketing and distribution activities, with a par...
其中金額B(Amount B)之公開徵詢程序已於2023年9月結束,並於2024年2月19日發布了金額B報告,針對從事基本行銷及配銷活動(Baseline marketing and distribution activities)之企業,透過制定統一利潤率標準,簡化移轉訂價常規交易原則之因應及提高租稅確定性。
Since the publication of the OECD’s Pillar One—Amount B consultation document, there have been many questions and disputes from businesses and tax leaders alike surrounding its application. This episode takes a closer look at “Amount B” and the tax implications it will have on multinati...
transfer pricinginternational taxBEPSAmount BPillar Onerate-of-return pricingreference pricingdistributionPillar One Amount B has the potential to improve tax certainty and reduce administrative costs of implementing the arm's length principle as outlined in the OEC...
A Kroll OECD Pillar Insight Simulation allows multinational enterprises (MNEs) to better understand the potential impacts of OECD Pillar One (Amount A and Amount B) and Pillar Two to empower proactive planning and decision-making.
invites public input on the draft rules for nexus and revenue sourcing under Pillar One Amount A...
1.For those who may not remember, Amount B was introduced in the Pillar One Blueprint, released in October 2020. The Blueprint dedicated only 12 pages explaining the purpose of Amount B and briefly discussing key design features being considered. It is sufficient to say that additional...
On 11 October 2023, the members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting published the text of the Multilateral Convention to Implement Amount A of Pillar One with additional guidance.