Deep dive into the OECD’s Pillar One—Amount B

Part of the Tax News & Views podcast series

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 multinational businesses reporting distribution activities.

Listen and subscribe to the Tax News & Views podcast:

Listen on Apple Podcast Listen on Google Podcast Listen on Spotify Listen on Souncloud Listen on Pandora

Deep dive into the OECD’s Pillar One—Amount B

Uncertainty and controversy related to tax margins on distribution activities have long been issues on executives’ radars. Pillar One—Amount B aims to fix that. However, tax leaders need to know the potential benefits and risks associated with the proposed process. In this episode, Deloitte Tax Leader and former US Deputy Assistant Secretary for International Tax Affairs Bob Stack joins Tax Transfer Pricing Specialist William Zimmerman to discuss the methodology outlined in the consultation document and the questions businesses will have to think through before the final product is announced mid-2023.

With the consultation document, the OECD is trying to scope out companies that are distributors to standardize margins, but [it] runs the risk that the disputes will not be about the margin on the business but rather ‘Is this company really in scope or not?

—Bob Stack

white house icon
Learn about the latest tax policy updates with the Tax News and Views podcast

Subscribe to Tax News & Views

There are plenty of tax-related policy and regulatory updates these days. Clear-eyed analysis of it is more difficult to come by. Deloitte Tax News & Views is a tax podcast committed to making sure you understand the latest tax developments and opportunities and their potential impact on your business.

Listen as Deloitte Tax specialists provide key highlights of tax legislation, regulation, and more.

Subscribe now on: iTunes | SoundCloud | Stitcher | Spotify

Or visit the Tax News & Views library for the full collection of episodes.

tax news and views
View the Tax News & Views library
Did you find this useful?