Posts tagged with OECD Transfer Pricing Guidelines

“Pillar One – Amount B” – Latest developments

Amount B of Pillar One offers a simplified transfer pricing approach for distribution entities of multinationals that meet certain criteria. In 2024, the OECD published the Amount B guidance, incorporated as an Annex to Chapter IV of the OECD Transfer Pricing Guidelines, and provided lists of covered and qualifying jurisdictions (follow the links to access […]

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OECD Transfer Pricing Guidelines 2022

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Transfer Pricing Guidelines) provide orientation when applying the arm’s length principle. On 20 January 2022, the OECD published a new version of these Transfer Pricing Guidelines. It is available in English and French on the OECD website. The OECD Transfer Pricing Guidelines 2022 replace […]

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