JAPAN TAX BULLETIN

Pillar One Amount B released by OECD

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Contents

On February 19, 2024, the Organization for Economic Cooperation and Development (OECD) published its final report on Pillar 1 Amount B to simplify and streamline the application of the arm's length principle to baseline marketing and sales activities, with a focus on the needs of countries or regions with low tax enforcement capacity.

To read the rest of the article, click on the PDF file.

To read the rest of the article, click on the PDF file.

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