OECD Pillar One: Amount B Transfer Pricing Distribution Return [On demand]

Dbriefs Webcast

Aired 20 Jan 2023

Host: Alison Lobb

Presenters: Jose Ignacio Box Garcia, Jennifer Breeze, William Zimmerman

The G20/OECD Inclusive Framework have released a draft consultation document setting out a potential new simplified approach for transfer pricing the returns for routine, low risk distributors under the arm's length principle. The new approach is expected to apply from 2024 and all groups (regardless of size) with wholesale distributors of goods will have to consider the rules. How does this impact your organisation’s transfer pricing strategy? We'll discuss:

  • An overview of the Amount B approach
  • Scope, including possible expansion to include e.g. services 
  • Pricing methodology 
  • Documentation requirements

Learn more about the proposed Amount B rules.

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