2024年2月19日OECD發布包容性框架第一支柱金額B(Amount B)報告正式稿(以下簡稱「正式稿」),該正式稿預計於2024年3月底納入OECD移轉訂價指引。該正式稿主要在於進行例行性經銷及銷售活動時,簡化移轉訂價常規交易原則之運用,以降低移轉訂價分析之遵循成本。 金額B適用交易範圍 適用金額B之關係企業間交易如下: 買賣...
MAP又はその結果としての仲裁において、MAP協議に参加する国・地域が、Amount Bを適用すること又は受け入れることを選択していない場合は、Amount Bアプローチではなく、OECD移転価格ガイドラインの残余部分の規定を使用して(つまりAmount Bとは関係のない通常の租税条約の論理の中で)、適切な対応的...
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...
KanterMarcReijnierseJorisVollebregtHugoEBSCO_bspEuropean TaxationKanter M., Reijnierse J., Vollebregt H., "Ownership under OECD Rules: Transfer Pricing and Beyond", European Taxation, IBFD, May 2010.
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.
What is the current status of Amount B? The intention is for the Amount B rules (including additional documentation requirements) to be implemented through amendments to the OECD’s Transfer Pricing Guidelines (theGuidelines) – a process which may shortcut some of the implementation hurdles...
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the "arm's length principle", which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross‐border transactions between assoc...
“Amount A” of Pillar One seeks to ensure that a portion of profits of MNEs is allocated to the countries where they earn revenues (i.e. market economies). “Amount B” of Pillar Two seeks to simplify the Transfer Pricing norms for MNEs engaged in base...
Kroll has taken the position that they should not be forced to switch their transfer pricing methodology to Amount B. Taxpayers should instead be given the option to apply Amount B or to stay the course and apply Chapter II Part I. Said differently, Amount B should be elective for ...
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