Technical Webinar on Amount B

As part of the Two-Pillar Solution agreed in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm's length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Join us as OECD experts discuss some of the main features of the draft rules.

• Download the presentation (PDF)

1. Context & introduction
2. Challenges for business and administrations in the current
3. environment
4. Overview of the Amount B consultation document
5. Amount B pricing solution
6. Next steps
7. Q&A

• Achim Pross, Acting Deputy Director, OECD Centre for Tax Policy and Administration
• Kalale Mambwe, Project Manager, Tax Inspectors Without Borders, OECD/UNDP
• Manuel De Los Santos, Head of Transfer Pricing Unit, OECD Centre for Tax Policy and Administration
• Debra Evans, Tax Policy Advisor, OECD Centre for Tax Policy and Administration

For further inquiries, please contact ctp.communications@oecd.org.