Am 19. Februar 2024 wurde im Rahmen des BEPS 2.0-Projekts der Bericht zu Pillar One – Amount B („Bericht zu Amount B“ oder der „Bericht“) veröffentlicht und als Anhang in Kapitel IV der OECD-Verrechnungspreisleitlinien aufgenommen (weitere Informationen finden Sie in unserem Newsletter vom 1. März 2024). Anschließend wurden im Juni 2024 zwei Ergänzungen zum Bericht […]
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