Tax challenges of digitalisation: OECD technical webinar on Amount B under Pillar One

Описание к видео Tax challenges of digitalisation: OECD technical webinar on Amount B under Pillar One

As part of the Two-Pillar Solution agreed 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. Join us as OECD experts discuss some of the main features of the draft rules.

Access the public consultation document (available in English and French): https://bit.ly/3F8fpb0

Download the presentation (PDF): https://bit.ly/3Pd4CB2

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