Im Rahmen des BEPS 2.0 Projekts hat die OECD am 17. Juli 2023 ein weiteres Konsultationspapier zu Amount B von Pillar I veröffentlicht. Stakeholder waren aufgefordert, bis zum 1. September 2023 Stellung zu nehmen. Die erklärten Ziele von Amount B sind die Vereinfachung der Anwendung von Verrechnungspreisregelungen, bei gleichzeitiger Erhöhung der Steuersicherheit und Verringerung von […]
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