BEPS 2.0 – Inclusive Framework Report on Pillar One - Amount B
On 19 February 2024, the OECD/G20 Inclusive Framework (IF) on BEPS released the report on Amount B of Pillar One (‘the report’), which provides a simplified and streamlined approach to the application of the arm's length principle to baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries.