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Pillar One - Amount B by Oecd at Abbey's Bookshop,
Pillar One - Amount B
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Oecd

Pillar One - Amount B

Oecd

$39.95   $34.37

Paperback

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English
OECD
15 March 2024
Public finance
As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS 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. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
By:  
Imprint:   OECD
Dimensions:   Height: 279mm,  Width: 210mm,  Spine: 3mm
Weight:   141g
ISBN:   9789264933194
ISBN 10:   9264933190
Pages:   52
Publication Date:  
Audience:   General/trade ,  ELT Advanced
Format:   Paperback
Publisher's Status:   Active

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