The Inclusive Framework published a report on Amount B, which provides a simplified and streamlined approach for baseline marketing and distribution activities, on 19 February 2024. Content from that report was incorporated as an annex to Chapter IV of the OECD Transfer Pricing Guidelines.
The report was published pending completion of further work on certain administrative aspects of the guidance, including the definitions of qualifying jurisdiction within the meaning of Section 5.2 and Section 5.3 of the guidance and the list of jurisdictions within scope of the political commitment on Amount B recognised in the introduction of the Amount B report.
The Inclusive Framework subsequently published statements on the definitions of “qualifying jurisdiction” within the meaning of section 5.2 and section 5.3 and “covered jurisdiction” for purposes of the Inclusive Framework political commitment on Amount B on 17 June 2024.
On 26 September 2024, the Inclusive Framework further published a Model Competent Authority Agreement on the application of the simplified and streamlined approach designed to facilitate the implementation of that political commitment.
This Consolidated Report on Amount B compiles all relevant materials published by the Inclusive Framework throughout 2024. The content of the original publications has not been amended or modified; the Consolidated Report on Amount B simply replicates the original content for ease of reference.