Pillar One – Amount B

Amount B attempts to streamline and simplify the process of pricing baseline marketing and distribution activities in accordance with the arm’s length principle. The aim of this new approach is to enhance tax certainty, reduce resource-intensive disputes between taxpayers and tax administrations and in particular assist low-capacity jurisdictions to meet their needs.

In our webinar of November 29, 2024 (see recording below) we discussed the mechanism of the simplified and streamlined approach and explored the relevant risks and opportunities it entails. On top of that, we discussed what to expect ahead of the potential implementation by the Inclusive Framework members from January 1, 2025.

For who?

The Svalner Atlas Group Amount B webinar is especially interesting for CFO’s and all tax and finance specialists of multinational corporations involved in the wholesale distribution of physical products. As no revenue threshold applies to Amount B, all multinational corporations engaged in the wholesale of physical products are potentially in scope.

Questions?

Would you like to know more about Amount B, or do you have any questions?

Please do not hesitate to contact our colleagues from our Transfer Pricing team.