The OECD has published the comments received on the public consultation on the design elements of Amount B under Pillar One for the simplification of transfer pricing rules.
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Tax challenges arising from digitalisation: Public comments received on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules
30/01/2023 – On 8 December 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar S…