OECD Questionnaire on Amount B – Pillar One

The OECD has released a public consultation document which outlines the design elements of Amount B under Pillar One and is seeking input from stakeholders on the technical aspects of Amount B, concerning the application of the arm’s length principle to in-country baseline marketing and distribution activities

Input is to be provided by replying to this questionnaire, by 1 September 2023.

source: OECD.org