乐鱼(Leyu)体育官网

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乐鱼(Leyu)体育官网 report: Amount B compliance challenges

Compliance challenges associated with the Amount B consensus document

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March 19, 2024

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting on 19 February 2024 released a聽听补苍诲听聽[PDF 301 KB] on Amount B鈥攁n optional simplified and streamlined approach to apply the arm鈥檚 length principle to baseline marketing and distribution activities. Read聽TaxNewsFlash

The partially final Amount B consensus document may provide simplification, but any streamlining is difficult to discern.

Read a聽March 2024 report*聽[PDF 94 KB] prepared by 乐鱼(Leyu)体育官网 LLP that discusses the Amount B consensus document and the associated compliance challenges.

* This article appears in聽International Tax Review聽and is provided with permission.

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