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Countries clash over scope of Amount B in pillar one tax proposals

Anjana Haines
September 03, 2020
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There is little consensus on what the scope of Amount B should be

The OECD faces opposing views about the scope of Amount B in its pillar one proposal, including calls for a broader baseline activity test and demands to keep the focus on marketing and distribution activities.

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Anjana Haines
Managing editor ITR
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Anjana manages ITR’s online and print coverage, alongside the publication’s awards and events worldwide. She covers all areas of corporate tax matters, but particularly disputes, transfer pricing arrangements and tax treaty analysis.
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